Santa Materials Sold Goods for $2,000 Plus 2% Sales Tax

Santa Materials sold goods for $2,000 plus 2% sales tax to a charge customer,terms n/30.Which entry is required to record this transaction?

A) Debit Accounts Receivable $2,040;credit Sales Tax Payable $140;credit Sales $2,000
B) Debit Cash $2,000;credit Sales $2,000
C) Debit Accounts Receivable $2,000;credit Sales $2,000
D) Debit Accounts Receivable $2,040;credit Sales $2,040