The Print Shoppe had sales on account of $4,500 which were subject to state sales tax of 9.5%. The entry to record the sales would be to:

A. debit Accounts Receivable $4,500; credit Sales Revenue $4,500.

B. debit Accounts Receivable $4,927.50; credit Sales Revenue $4,927.50.

C. debit Accounts Receivable $4,927.50; credit Sales Revenue $4,500; credit Sales Tax Payable $427.50.

D. debit Accounts Receivable $4,500; debit Sales Tax Payable $427.50; credit Sales Revenue $4,927.50.