Becah's Boot Co. had sales of merchandise of $10,800 in cash, and sales on account totaled $26,000 on January 30th.

All sales are subject to an 10% sales tax.

Becah's Boot Co. had a balance of $380 in its Sales Tax Payable account at the start of the period.

On February 15th., Becah's Boot Co. paid $1,840 of sales tax to the state.

Journalize the transaction to record the sale of June 5. Ignore cost of goods sold.

Also, journalize the transaction for the payment of taxes to the state.

Journal

Date	Description	Debit	Credit
January 30	A/PA/RCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax Payable
January 30	A/PA/RCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax Payable
January 30	A/PA/RCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax Payable
January 30	A/PA/RCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax Payable
February 15	A/PA/RCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax Payable
February 15	A/PA/RCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax Payable

Compute the balance of the Sales Tax Payable account after the payment of February 15th.

Sales Tax Payable

Debit	Credit
Double line	Double line