Ogden’s, Inc., sells a complete line of hardware and lawn and garden products. To encourage early payment for sales on account, it offers a sales discount. The company has separate departmental accounts for purchases, sales, discounts, and returns and allowances. Thomas Gordon, who has been recording journal entries for sales and cash receipts, suggests that the Sales Tax Payable account also be split to have separate accounts for each of the two departments. The company’s accountant disagrees with this suggestion. With whom do you agree? Why?