Carl's Video Includes the Amount of Sales Taxes Collected Directly $\quad 15,680$

Multiple Choice

Carl's Video includes the amount of sales taxes collected directly in the price charged for merchandise, and the total amount is credited to Sales.During January, Sales was credited for $239, 680.The January 31 adjusting entry to account for a 7% state sales tax should be

A)
Sales $\quad 15,680$
Sales Taxes Payable $\quad 15,680$
B)
Sales Tax Expense $\quad 15,680$
Sales Taxes Payable $\quad\quad\quad 15,680$
C)
Sales $\quad 16,778$
Sales Taxes Payable $\quad\quad 16,778$
D)
$\begin{array}{cc}\text { Sales Tax Expense } & 16,778 \\\text { Sales Taxes Payable } && 16,778\end{array}$