You post an outgoing invoice to the sum of 1,186.20 BEF. The output tax rate is 14 percent, and the additional sales equalization tax amount is 33 percent of the output tax (4.62 percent of the invoice amount). The output tax is therefore 140 BEF and the sales equalization tax amount 46.20 BEF. You post 1,000 BEF to the revenue account.