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. Jones Supply Co. sold merchandise on account to J. Smith, invoice no. 151, for $185.50, plus 6% sales tax. What is the entry made

. Jones Supply Co. sold merchandise on account to J. Smith, invoice no. 151, for $185.50, plus 6% sales tax. What is the entry made to Accounts Receivable and Sales Tax Payable respectively?
a.$185.50 DR, $11.13 CR
b.$185.50 CR, $11.13 DR
c.$196.63 DR, $11.13 CR

d.

$196.63 CR, $11.13 DR

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