S&C Roofing Had Sales on Account of $32,500 Which Were

Multiple Choice

S&C Roofing had sales on account of $32,500 which were subject to state sales tax of 8%. The entry to record the sales would be to:

A) debit Accounts Receivable, $32,500; credit Sales revenue, $32,500.
B) debit Accounts Receivable, $35,100; credit Sale revenue, $35,100.
C) debit Accounts Receivable, $32,500; debit Sales tax payable, $2,600; credit Sales revenue, $35,100.
D) debit Accounts Receivable, $35,100; credit Sales revenue, $32,500; credit Sales tax payable, $2,600.