Sales revenue for a sporting goods store amounted to $539,000 for the current period. All sales are on account and are subject to a sales tax of 11%. Which of the following would be included in the journal entry to record the sales transaction?

A.

a debit to Sales Revenue for $539,000

B.

a credit to Accounts Receivable for $539,000

C.

a debit to Sales Tax Payable for $59,290

D.

a debit to Accounts Receivable for $598,290