Revenue recognition at and after time of sale. A customer shopping at Bed, Bath & Beyond, a home products retailer in the United States, made the following purchases:

$100 for bath towels, $135 for a top-of-the-line iron, $45 for an ironing board, and $250 for a gift certificate sent as a wedding gift. Sales taxes on the purchase amounted to 5% of the total order. The customer paid with cash. What journal entry will Bed, Bath & Beyond make to recognize revenue on this transaction? Ignore the journal entries to recognize the expenses.