Sales revenue for a sporting goods store amounted to $545,000 for the current period. All sales are on account and are subject to a sales tax of 13%. Which of the following would be included in the journal entry to record the sales transaction?

A. a debit to Sales Tax Payable for $70,850

B. a debit to Accounts Recievable for $615850

C. a credit to accounts receivable for 545000

D. a debit to sales revenue for $545000

$ 545 comma 000