Santa Materials Sold Goods for $3,200 Plus 5% Sales Tax

Santa Materials sold goods for $3,200 plus 5% sales tax to a charge customer, terms n/30. Which entry is required to record this transaction?

A) Debit Accounts Receivable $3,360; credit Sales Tax Payable $160; credit Sales $3,200
B) Debit Cash $3,200; credit Sales $3,200
C) Debit Accounts Receivable $3,200; credit Sales $3,200
D) Debit Accounts Receivable $3,360; credit Sales $3,360