Smith Company sold merchandise for $3,000 cash. Assume the event is subject to a state sales tax of 9%. Which of the following journal entries would be required to record the sales event? (Ignore any effects associated with the recognition of cost of goods sold.)

Account Titles	Debit	Credit
Cash	3,270
Sales Revenue		3,270

Account Titles	Debit	Credit
Cash	3,000
Sales Tax Expense	270
Sales Revenue		3,270

Account Titles	Debit	Credit
Cash	3,000
Sales Tax Payable		270
Sales Revenue		2,730

Account Titles	Debit	Credit
Cash	3,270
Sales Tax Payable		270
Sales Revenue		3,000