Capitol Chimney Co. had sales on account of $30,500 which were subject to state sales tax of 8 %. The entry to record the sales would be to: A. debit Accounts Receivable, $30,500; debit Sales tax payable, $2,440; credit Sales revenue, $32,940 O B. debit Accounts Receivable, $32,940; credit Sales revenue, $30,500; credit Sales tax payable, $2,440 O C. debit Accounts Receivable, $32,940; credit Sale revenue, $32,940 D. debit Accounts Receivable, $30,500; credit Sales revenue, $30,500. OOOO