A Cash Register Tape Shows Cash Sales of $5000 and Sales

A cash register tape shows cash sales of $5000 and sales taxes of $300. The journal entry to record this information is a.
$\begin{array}{lrr} \text { Cash. } &5,300\\ \text {Sales Revenue } &&5,300\\\end{array}$

b.
$\begin{array}{lrr} \text { Cash. } &5,300\\ \text {Sales Tax Revenue } &&300\\ \text { Sales Revenue } &&5,000\end{array}$

c.
$\begin{array}{lrr} \text {Cash. } &5,000\\ \text { Sales Tax Expense.} &300\\ \text {Sales Revenue } &&5,300\end{array}$

d.
$\begin{array}{lrr} \text {Cash. } &5,300\\ \text { Sales Revenue} &&5,000\\ \text { Sales Tax Revenue } &&300\end{array}$