13-S&C Roofing had sales on account of $28,500 which were subject to state sales tax of 77?%. The entry to record the sales would be?to:

A.

debit Accounts? Receivable,

$28,500?;

debit Sales tax? payable, $1,995?;

credit Sales? revenue,$30,495.

B.

debit Accounts? Receivable $28,500?;

credit Sales? revenue, $28,500.

C.

debit Accounts? Receivable, $30,495?;

credit Sale? revenue $30,495.

D.

debit Accounts? Receivable, $30,495?;

credit Sales? revenue, $28,500?;

credit Sales tax? payable, $1,995.