Merchandise is sold for cash for $3,100 plus 5 percent sales tax. The journal entry to record the sale will include Multiple Choice a debit to Accounts Receivable for $3,255 and a credit to Sales for $3,255. a debit to Cash for $3,100 and a credit to Sales Tor $3,100. a debit to Cash for $3,255, a credit to Sales Tax Payable for $155 and a credit to Sales for $3,100. a debit to Accounts Receivable for $3,100; a debit to Sales Tax Payable for $155 and a credit to Sales for $3,255.