Golfshore Marine collected $100,000 in revenue and $7,000 in sales tax in December. The $7,000 in sales tax collected must be sent to the state of Connecticut in January and should be reported as a current liability of $7,000 on Golfshore Marine's December 31 balance sheet under the account for sales tax payable.

1. Golfshore Marine experienced these events during the current year. (Click the icon to view the
facts.) Requirement 1. For each item, indicate the account and the related amount to be reported
as a current liability on the Golfshore Marine balance sheet at December 31 . (Round your final
answers to the nearest whole dollar.) a. December revenue totaled $100,000; and, in addition,
Golfshore collected sales tax of 7%. The tax amount will be sent to the state of Connecticut early
in January. Indicate the account and the related amount to be reported as a current liability on the
Golfshore Marine balance sheet at December 31 . (Complete all input fields.)