Jolly's Corner Market made credit sales during the month of October of $225,000. The sales are subject to a 6% sales tax that was also collected. Which of the following would be included in the summary journal entry to reflect the sale transactions?

A) Debit Accounts Receivable for $238,500

B) Credit Sales Taxes Payable for $12,736

C) Credit Sales Revenue for $212,264

D) Debit Sales Taxes Payable for $13,500