During the First Quarter of Year 1, the Company Sold

During the first quarter of Year 1, the company sold 4,000 batteries on credit for $150 each plus HST of 6%.
-Refer to the figure General Lighting.HST taxes must be paid to Canada Revenue Agency at the end of the quarter.Which of the following records the sale of the batteries? $\begin{array}{ccc}\text { A) Accounts Receivable } & 636,000 & \\ \quad \text { Sales Revenue } & & 600,000 \\ \quad \text { Sales Tax Payable } & & 36,000 \\ \text { B) Accounts Receivable } & 600,000 & \\ \quad \text { Sales Revenue } & & 600,000 \\ \text { C) Accounts Receivable } & 600,000 & \\ \quad \text { Sales Revenue } & & 564,000 \\ \quad \text { Sales Tax Payable } & & 36,000 \\ \text { D) Accounts Receivable } & 636,000 & \\ \quad \text { Sales Revenue } & & 636,000\end{array}$