Purchase Retailer Made Cash Sales During the Month of October

Purchase Retailer made cash sales during the month of October of $132,600.The sales are subject to a 6% sales tax that was also collected.Which of the following would be included in the summary journal entry to reflect the sale transactions?

A) Debit Cash for $132,600.
B) Credit Sales Tax Payable for $7,506.
C) Credit Sales for $125,094.
D) Credit Sales Tax Payable for $7,956.