Target Shoppers Inc. reported cash sales of $16,200 for the month of June 2020. Sales taxes payable are recorded at the point of sale. a. Assume that sales of Target Shoppers Inc. are subject to a 5% sales tax. Record the sales entry. b. Now assume that the cash collected on sales includes the 5% sales tax. Record the sales entry. Note: Round your answers to the nearest whole dollar. Note: List multiple debits or credits (when applicable) in alphabetical order.