LIFO for Life Corp is a company that sells small childrens clothing. On December 31, 2017, the companys sales revenue account showed a total of $250,000 (all sales were cash sales). The sales tax for the county where LIFO operates is 6%. No sales tax has been remitted to the government as of December 31, 2017. Assume that when the company initially records its sales transactions, it records the total amount of cash received in the sales revenue account. The entry on December 31, 2017 to accrue the sales tax payable includes a debit to ( ) for ( ) and a credit to ( ) for ( )