Jones Supply Co

Jones Supply Co. sold merchandise on account to J. Smith, invoice no. 151, for $185.50, plus 6% sales tax. What is the entry made to Accounts Receivable and Sales Tax Payable respectively?

A) $185.50 DR, $11.13 CR
B) $185.50 CR, $11.13 DR
C) $196.63 DR, $11.13 CR
D) $196.63 CR, $11.13 DR