Write journal entries in proper form for the following economic transactions for the entity Springfield, Inc.

$1.$Sold goods for $$5,325$ on account which includes $6\mathrm{.}5\%$ sales tax. The goods were sold under the terms $3/10$ Net $45.$ The company prices their goods to earn $43\%$ gross profit.

$2.$ On the $12$th day the company recieved payments on the transaction in item $1$ Above.