What would be the best journal entry for this document with the given chart of accounts?

Document 11 Memo: Date: December 15, 20XX Issue a check to Wisconsin Department of Revenue for the payment of November sales (use) tax in the amount of $510.38. Chart of Accounts Revenues 401 Sales Cost of Merchandise Sold Cost of Merchandise Sold 501 101 102 110 115 117 120 125 130 145 150 Assets Current Assets Cash Petty Cash Fund Accounts Receivable Notes Receivable Interest Receivable Merchandise Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Prepaid Advertising 610 615 620 635 640 645 650 653 658 660 665 670 Expenses Sales Salary Expense Advertising Expense Depreciation Expense-Delivery Truck Equipment Rental Expense Miscellaneous Selling Expense Office Salary Expense Depreciation Expense-Building Depreciation Expense-Office Equipment Utilities Expense Insurance Expense Office Supplies Expense Miscellaneous Administrative Expenses 160 165 166 170 171 175 176 Property, Plant, and Equipment Land Building Accumulated Depreciation-Building Office Equipment Accumulated Depreciation Office Equipment Delivery Truck Accumulated Depreciation-Delivery Truck Other Expenses Cash Short or Over 810 201 215 250 260 Liabilities Current Liabilities Accounts Payable Salaries Payable Sales (Use) Tax Payable Customer Returns Payable Long-term Liabilities Notes Payable 270