Which of the following represents the correct journal entry to record a taxable cash sale of $1,080 if the sales tax rate is 5%?

A debit to cash for $1,134, a debit to sales tax expense for $54, and a credit to sales revenue for $1,080.

A debit to cash for $1,134, a credit to sales tax payable for $54, and a credit to sales revenue for $1,080.

A debit to cash for $1,080, a credit to sales tax payable for $54, and a credit to sales revenue for $1,026.

None of these answer choices is correct.