S&C Roofing had sales on account of$30, 200 which were subject to state sales tax of 7%. The entry to record this sales transaction would be to: A) debit Accounts Receivable, $32, 314: credit Sales revenue, $32, 314 B) debit Accounts Receivable, $30.200: credit Sale revenue, $30.200. C) debit Accounts Receivable, $30, 200: debit Sales tax payable, $2, 114: credit Sales revenue, $32, 314. D) debit Accounts Receivable, $32314: credit Sales revenue, $30, 200: credit Sales tax payable, $2, 114. $30, 200 is the sales price, the sales tax is 7% of the sales price (30.200 times 7% = 2, 114). The seller collects the total funds from the customer including the sales tax and then turns around remits the sales tax to the taxing authority. While the sales tax is legally due from the customer and as such part of Accounts Receivable, it is not Revenue to the seller. Revenue is what is charged to the customer for the work performed or good sold regardless of tax, which differs by state. Upon collecting the tax from the customer. you create a Payable account for the amount due to the taxing authority