S&C Roofing had sales on account of $28, 500 which were subject to states sales tax of 7%. The entry to record the sales would be to debit Accounts Receivable, $28, 500; credit Sales revenue. $28, 500. debit Accounts Receivable. $28.500; debit Sales tax payable, $1.995; credit Sales revenue. $30, 495. debit Accounts Receivable, $30, 495; credit Sales revenue, $28.500; credit Sales tax payable. $1, 995. debit Accounts Receivable, $30, 495; credit Sale revenue. $30.495