Kathy's Corner Store Has Total Cash Sales for the Month

Kathy's Corner Store has total cash sales for the month of $36,000 excluding sales taxes.If the sales tax rate is 5%,what journal entry is needed? (Ignore Cost of Goods Sold.)

A) debit Cash $37,800,credit Sales $37,800
B) debit Cash $36,000 and credit Sales $36,000
C) debit Cash $34,200,debit Sales Tax Receivable for $1,800 and credit Sales for $36,000
D) debit Cash $37,800,credit Sales $36,000 and credit Sales Tax Payable $1,800