Flaherty Co. operates in a state where the sales tax rate is 6%. During August, Flaherty generated cash sales of $265,000, including sales tax. Flaherty's journal entry to record these sales would include a ____________ (note: all amounts are rounded to the nearest dollar).

		$15,900 credit to sales taxes payable.
		$15,000 credit to sales taxes payable.
		$265,000 credit to sales revenue.
		$249,100 credit to sales revenue.