The town of Woodstock maintains its books and records in a manner that facilitates the preparation of fund financial statements. A local sales tax is collected by the merchants and remitted to the town by the 45th day following the month of sale. Using good form, prepare all necessary 2020 journal entries to record the following transactions. a. During January 2020 to February 2020, the town receives sales tax returns and related cash payments of $7,600 from local merchants for sales occurring during the month of December 2019. . b. During March 2020 to December 2020, the town receives sales tax returns and related cash payments of $45,600 from local merchants for sales occurring during the months of January 2020 - November 2020. c. During January and February of 2021, the town receives sales tax returns and related cash payments of $9,800 from local merchants for sales occutring during the month of December 2020