Using T accounts for Cash, Accounts Receivable, Sales Tax Payable, Sales, Sales Returns and Allowances, and Sales Discounts, enter the following sales transactions.

$1.$ No sales tax.

$($a$)$ Merchandise is sold for $$350$ cash.

$($b$)$ Merchandise is sold on account for $$400.$

$($c$)$ Payment is received for merchandise sold on account.