Journal entry

This query is : Resolved 

07 May 2014 1. M/s Suresh Enterpries had Paper Purchased Rs 86700.00 against 2% CST ( Purchase Rs 85000 & CST Rs 1700.00) to Raj Paper Pvt Ltd.
2. M/s Suresh Enterprise Paid (through SBI)Entry Tax @ 5% = 4335/- of Purchase to Sales Tax (Bihar Commercial Tax Dep) month of end.

What is the above both journal entry ?

Plz advise urgently

08 May 2014 Purchase A/c Dr 91035
To Creditors A/c 85000
CST A/c 1700
Entry Tax A/c 4335


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