Weston Cellular provides wireless phone service. During April 2010, it billed customers a total of $75,000 before taxes. Weston also must pay the following taxes on these charges:
1. State of Illinois sales tax of 6 percent
2. Federal excise tax of 0.01 percent
3. State of Illinois use tax of 0.05 percent

Required:
Assuming Weston collects these taxes from the customer, what journal entry would Weston make when the customers pay their bills?