3001 35 (26 complete) S&C Roofing had sales on account of $31,500 which were subyect to state sales tax of 7% The entry to record the sales would be to A. debit Accounts Receivable. S33,705, credit Sale revenue, $33,705 O B. debit Accounts Receivable, $33,705, credit Sales revenue, $31.500. credit Sales tax payable, $2,205 O C. debit Accounts Receivable, $31,500, credit Sales revenue, $31.500 O D. debi Accounts Receivable, $31.500. debit Sales tax payable. $2.205 credit Sales revenue, $33,705