Using T accounts for Cash. Accounts Receivable, Sales Tax Payable, Sales, Sales Returns and Allowances, and Sales Discounts, enter the following sales transactions: Use a new set of accounts for each part, 1-5. If tequired, round your answers to two decimal places. 1. No sales tax. (a) Merchandise is sold for $320 cash. (b) Merchandise is sold on account for $385. (c) Payment is tecelved for merchandise sold on account. 2. 5% sales tax (a) Merchandise is sold for $320 cash plus sales tax. (b) Merchandise is sold on account for $385 plus sales tax. (c) Payment is received for merchandise sold on account