Labrador Inc. sold 350 oil drums to Tesla Manufacturing for \(\$ 75\) each. In addition to the \(\$ 75\) sale price per drum, there is a \(\$ 1\) per drum federal tax and a \(7 \%\) provincial sales tax. What journal entry should be made to record this sale?

a. Debit Accounts Receivable 28,438; credit Sales Revenue 28,438.

b. Debit Accounts Receivable 26,250; credit Sales Revenue 26,250.

c. Debit Accounts Receivable 28,438; credit Federal Sales Taxes Payable 350; credit Provincial Sales Taxes Payable 1,838; credit Sales Revenue 26,250 .

d. Debit Accounts Receivable 26,250; debit Taxes Expense 2,188; credit Federal Sales Taxes Payable 350; credit Provincial Sales Taxes Payable 1,838 ; credit Sales Revenue 26,250.