Transcript text: Base Electronics collects $\$ 1,400$ in sales tax this month. To pay the sales tax, the journal entry would be:
\begin{tabular}{|c|l|c|c|}
\hline Date & \multicolumn{1}{|c|}{ Accounts } & Debit & Credit \\
\hline & \begin{tabular}{l}
Cash \\
Sales Tax Expense
\end{tabular} & 1,400 & \\
& & & 1,400 \\
\hline
\end{tabular}
\begin{tabular}{|c|c|c|c|}
\hline Date & Accounts & Debit & Credit \\
\hline & \begin{tabular}{c}
Sales Tax Payable \\
Cash
\end{tabular} & 1,400 & \\
\hline
\end{tabular}
\begin{tabular}{|c|l|c|c|}
\hline Date & \multicolumn{1}{|c|}{ Accounts } & Debit & Credit \\
\hline & \begin{tabular}{l}
Cash \\
Sales Tax Payable
\end{tabular} & 1,400 & 1,400 \\
\hline
\end{tabular}
\begin{tabular}{|c|c|c|c|}
\hline Date & Accounts & Debit & Credit \\
\hline & \begin{tabular}{c}
Sales Tax Expense \\
Cash
\end{tabular} & 1,400 & 1,400 \\
\hline
\end{tabular}