For a Retailer Required to Collect Sales Taxes from Customers

For a retailer required to collect sales taxes from customers, all of the following adaptations would be made to the sales journal except:

A) A Sales Taxes Payable debit column would be added.
B) There would be a separate Sales credit column.
C) Column totals would continue to be posted as usual.
D) A Sales Taxes Payable credit column would be added.
E) There would be a separate Accounts Receivable debit column.