Al Bundy of Gary's Shoes was going to try his hand at journalizing to help Gary save money by not having to pay for an accountant. The following transaction took place on $1$ Feb: collected sales tax of $$183\mathrm{.}50$ for the day. How should Al Bundy record this entry?

Debit accounts receivable, Credit sale tax payable $$183\mathrm{.}50$

Debit sales tax payable, credit accounts payable $$183\mathrm{.}50$

Debit sales tax payable, credit cash $$183\mathrm{.}50$

Debit accounts payable, Credit sales tax payable $$183\mathrm{.}50$

Debit cash, Credit sales tax payable $$183\mathrm{.}50$