I am not sure i agree. "Is a payable" - This statement is not entirely accurate. While sales tax is indeed a liability for the business until it's remitted to the tax authority, it's not typically referred to as a "payable" in accounting terms. "Payable" typically refers to amounts owed to suppliers or vendors, whereas sales tax is collected from customers. "Would be recorded as sales tax payable" - This statement is similar to the first one. While sales tax is indeed a liability, it's usually recorded in a separate account, often called "Sales Tax Payable," to track the amount collected until it's remitted to the tax authority. However, the terminology may vary depending on the accounting system and practices used by the business. "Has a normal balance of Credit" - This statement is not accurate. The normal balance of sales tax payable is a credit balance, but the sales tax itself is not considered to have a normal balance of credit. Sales tax collected is typically recorded as a debit to the Cash account (or Accounts Receivable if the sale is made on credit) and a credit to the Sales Revenue account, not to a liability account like sales tax payable. "Is considered a liability" - This statement is accurate. Sales tax collected by a business is indeed considered a liability until it's remitted to the tax authority. So, while some statements are accurate, such as "Is considered a liability," not all statements provided in the options are entirely true