Wong, Inc., sold merchandise on account for \(\$ 1,840\), which is subject to a ten percent excise tax and a five percent sales tax. What would the entry to record this sale include?

a. A debit of \(\$ 1,600\) to Accounts Receivable

b. A debit of \(\$ 2,116\) to Accounts Receivable

c. A credit of \(\$ 1,600\) to Sales

d. A debit of \(\$ 1,840\) to Sales