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a/c ing treatment of sales tax n intrest on it?

This query is : Resolved 
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(Querist)
28 May 2010 sales tax demand rs. 10000
and intrest due to late payment rs. 200
wht is right entry from these 2?
sales yax dr. 10200
to cash

sales tax dr. 10000
intrest on sales tax dr. 200
to cash 10200
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
28 May 2010 the second entry is correct
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