A cash register tape shows cash sales of $5000 and sales taxes of $300. The journal entry to record this information is a.
$\begin{array}{lrr}\text{ Cash. }& 5,300& \\ \text{Sales Revenue }& & 5,300\end{array}$

b.
$\begin{array}{lrr}\text{ Cash. }& 5,300& \\ \text{Sales Tax Revenue }& & 300\\ \text{ Sales Revenue }& & 5,000\end{array}$

c.
$\begin{array}{lrr}\text{Cash. }& 5,000& \\ \text{ Sales Tax Expense.}& 300& \\ \text{Sales Revenue }& & 5,300\end{array}$

d.
$\begin{array}{lrr}\text{Cash. }& 5,300& \\ \text{ Sales Revenue}& & 5,000\\ \text{ Sales Tax Revenue }& & 300\end{array}$

Sales Tax Revenue

The income received by a government from the imposition of a tax on the sale of goods and services.

Sales Revenue

The earnings accumulated from the sale of products or services during a specific timeframe.

Cash

A company's most liquid asset, representing currency or assets that can be immediately converted into currency.