37. The Route 66 Gift Shop, which records sales and sales tax separately, had sales on account of $1,500 and cash sales of $1,000. The state sales tax is 8%. The journal entry to record the sales would include a: A. Debit to Sales Tax Payable for $75. B. Debit to Cash of $1,000. C. Credit to Sales Revenue of $2,700. D. Debit to Accounts Receivable of $1,620 and a debit to Cash of $1,080