The journal entry to record the sale of an item that sells for a list price of $530 in a location that has a 6% sales tax would be recorded as: Select one: a. Cash 530.00 Sales Revenue 530.00 b. Cash 561.80 Sales Revenue 500.00 Sales Tax Payable 61.80 C. Cash 561.80 Sales Revenue 530.00 Sales Tax Payable 31.80 d. Cash 530.00 Sales Revenue 500.00 Sales Tax payable 30.00