Firm A operates in an area with a 6% sales tax. This firm records all amounts as sales revenue and adjusts for sales tax at the end of the year. During the year, Firm A recorded $300,000 of sales and $20,000 of sales returns. What is the amount of revenue and sales tax payable that Firm A records for the year? O Revenue: 280,000 Sales Tax Payable: 16,800 O Revenue: 264,151 Sales Tax Payable: 15,849 O Revenue: 283,019 Sales Tax Payable: 16,981 O Revenue: 300,000 Sales Tax Payable: 18,000 O Revenue: 300,000 Sales Tax Payable: 16,800