For a retailer required to collect sales taxes from customers, all of the following adaptations would be made to the sales journal except:

Multiple Choice

• There would be a separate Sales credit column.

• A Sales Taxes Payable debit column would be added.

• A Sales Taxes Payable credit column would be added.

• Column totals would continue to be posted as usual.

• There would be a separate Accounts Receivable debit column.