Mike's Pharmacy Sold Merchandise with a Selling Price of $2,500

Mike's Pharmacy sold merchandise with a selling price of $2,500 to customers for cash.They also collected sales taxes of $300 for the day.The pharmacy uses the perpetual inventory system but ignore Cost of Goods Sold.The journal entry to record this information has:

A) debit to Cash of $2,800.
B) debit to Sales Tax Expense $300.
C) credit to Sales $2,800.
D) debit to Sales Tax Payable $300.