Weston Cellular provides wireless phone service. During April 2012, it billed a customer a total of $135,000 before taxes. Weston also must pay the following taxes on these charges:
a. State of Illinois sales tax of 7 percent
b. Federal excise tax of 0.2 percent
c. State of Illinois use tax of 0.3 percent

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