Final answer:
The correct amount of sales taxes payable, calculated from the total amount collected including a 6% sales tax, does not match the provided options. It should be approximately $17,794.34, but due to a potential typo or error in the options, none match this calculated figure.
Step-by-step explanation:
To calculate the amount of sales taxes payable, we need to understand that the total amount collected ($312,700) includes both the sales and the sales tax. Since the sales tax is 6%, we can let S represent the sales before tax. Therefore, the total amount is made up of S plus 6% of S, or 1.06S. To find S, the equation is 1.06S = $312,700.
Solving for S we get S = $312,700 / 1.06. The sales before tax is approximately $294,905.66. To find the sales tax, we subtract S from the total amount collected: $312,700 - $294,905.66 = $17,794.34, which does not match any of the options provided (a. $6,300, b. $15,639, c. $18,564, d. $294,700). Assuming the options a to d refer to the sales before tax, the closest value is option d, but this is an incorrect interpretation as it represents the sales amount without tax.
As the options provided don't include the correct sales tax amount calculated, there might be a typo in the options or in the question statement.