Final answer:
The correct entry is to debit Accounts Receivable for $7,455.00 and to credit Sales Revenue for $7,000 and Sales Tax Payable for $455.00, reflecting the sales and the additional sales tax.
Step-by-step explanation:
The correct entry to record the sales made by The Print Shoppe that had sales on account of $7,000 subject to a state sales tax of 6.5% can be determined by calculating the sales tax and adding it to the original sales amount. To calculate the sales tax: $7,000 × 0.065 = $455.00. Therefore, the total amount receivable including the sales tax is $7,000 + $455.00 = $7,455.00. Thus, the correct journal entry to record this transaction is: debit Accounts Receivable for the total amount including sales tax ($7,455.00), credit Sales Revenue for the original amount of sales ($7,000), and credit Sales Tax Payable for the amount of sales tax ($455.00). This corresponds to option A: debit Accounts Receivable $7,455.00; credit Sales Revenue $7,000; credit Sales Tax Payable $455.00.