(b) Such records must include entries on the blotters or other records of original entry containing the itemized record of all transactions in securities by such brokers or dealers in securities, a separate column showing the New York State stock transfer tax paid on those transactions which are subject to a New York State stock transfer tax. The ledgers or other books of account maintained by such brokers must also contain:

1. (1) a New York State stock transfer tax account; and
2. (2) a special account for securities in transfer with New York transfer agents and the tax paid on each such transfer.