What entries and adjusting entries will I have to make for this transaction?

John Q. Homeowner purchases 2,000 bd. ft. of lumber for $3,500, paying cash. He does not have a sales tax exemption certificate. By law, Beacon must collect 8.25% sales tax and remit this to the state at the end of each quarter. (Hint: your entry should include a credit to Sales Taxes Payable of $288.75 ($3,500 x.0825).) Nov 22