What are the name of the accounts used and how would a through d be recorded as journal entries?

2. The that is collected by the merchants and The City of Kayla levies a local sales tax month of sale. remitted twentieth day of the month following the preparation of to the city by the facilitates the revenue fund financial its books and records in a manner that rule for sales tax the statements. The city has adopted a 60-day to recognition, where Prepare all necessary journal entries December 31 following appropriate. for the year ended 2014. transactions related to sales tax revenues a.) On January 20, the city receives sales tax returns and related payments of $7,000 from the merchants of the city for the month of December 2013. b.) On February 20, the city receives sales tax returns and related payments of $3,000 from the merchants of the city for the month of January 2014 c.) During 2014 the City receives sales tax returns and related payments of $40,000 from the merchants for the months of February-November 2014. d.) On January 20, 2015 the city receives sales tax returns and related payments of $7,500 from the merchants of the city for the month of December 2014