At the beginning of 2020 X company has following accounts in its statement of Financail Position: A/P $5000, Unearned Revenue $2500, during January cash sales of $8000 include 10% sales tax has been made, at the entry of cash sales , the sales revenue should be?

a. Credited by $7272.7.

b. Credited by $8000.

c. Debited by $7272.7.

d. Debited by $8000.