Sales Revenue for a Sporting Goods Store Amounted to $215,000

Sales revenue for a sporting goods store amounted to $215,000 for the current period.All sales are on account and are subject to a sales tax of 7%.Which of the following would be included in the journal entry to record these sales?

A) A debit to Sales revenue for $215,000
B) A credit to Accounts receivable for $215,000
C) A debit to Sales tax payable for $15,050
D) A debit to Accounts receivable for $230,050