Chocolate's Sweet Shop includes the amount of sales taxes collected directly in the price charged for merchandise, and the total amount is credited to Sales. During January, the Sales account was credited for $239,680. The January 31 adjusting entry to account for a 7% state sales tax would include a

a.credit to Sales Taxes Payable.

b.debit to Sales Taxes Payable.

c.credit to Sales.

d.debit to Cash.