Refer to General Lighting

Refer to General Lighting. Sales taxes are required to be paid to the state taxing authority at the end of the quarter. Which of the following records the sale of the batteries?

A) Accounts Receivable 636,000 Sales Revenue 600,000
Sales Tax Payable 36,000
B) Accounts Receivable 600,000 Sales Revenue 600,000
C) Accounts Receivable 600,000 Sales Revenue 564,000
Sales Tax Payable 36,000
D) Accounts Receivable 636,000 Sales Revenue 636,000