Capitol Chimney Co. had sales on account of $30,500 which were subject to state sales tax of 6%. The entry to record the sales would be to: O A. debit Accounts Receivable, 532,330; credit Sale revenue, $32,330 OB. debit Accounts Receivable, $30.500; credit Sales revenue, $30.500. O C. debit Accounts Receivable, 530,500; debit Sales tax payable, $1,830; credit Sales revenue, $32,330 O D. debit Accounts Receivable, $32,330; credit Sales revenue, 530,500; credit Sales tax payable, $1,830