Bargain Surplus Made Cash Sales During the Month of October

Multiple Choice

Bargain Surplus made cash sales during the month of October of $225,000. The sales are subject to a 6% sales tax that was also collected. Which of the following would be included in the summary journal entry to reflect the sale transactions?

A) Debit Accounts Receivable for $225,000.
B) Credit Sales Taxes Payable for $12,736.
C) Credit Sales Revenue for $208,490.
D) Credit Sales Taxes Payable for $13,500.