During the first quarter of 2009, Tallawny Corporation sold 4,000 batteries on credit for $150 each plus state sales tax of 6%. Sales taxes are required to be paid to the state taxing authority at the end of the quarter. Which of the following is the journal entry that Tallawny should record for the sale of the batteries?

a.

Accounts Receivable	636,000
Service Revenue	600,000
Sales Tax Payable	36,000

b.

Accounts Receivable	600,000
Service Revenue	600,000

c.

Accounts Receivable	600,000
Service Revenue	564,000
Sales Tax Payable	36,000

d.

Accounts Receivable	636,000
Service Revenue	636,000