Which of the Following Represents the Correct Journal Entry to Record

Multiple Choice

Which of the following represents the correct journal entry to record a taxable cash sale of $400 if the sales tax rate is 5%?

A) A debit to cash for $420,a debit to sales tax expense for $20,and a credit to sales revenue for $400.
B) A debit to cash for $400,a credit to sales tax payable for $20,and a credit to sales revenue for $380.
C) A debit to cash for $420,a credit to sales tax payable for $20,and a credit to sales revenue for $400.
D) None of these answer choices are correct.