At the end of the month, after the equality of the debits and credits recorded in the sales journal is proved by comparing the column totals, the summary posting from the sales journal would include a Multiple Choice debit to Accounts Receivable, a credit to Sales Tax Payable, and a credit to Sales. debit to Cash, a credit to Sales Tax Payable, and a credit to Sales. debit to Cash and a credit to Sales. debit to Sales Tax Payable, a debit to Sales, and a credit to Accounts Receivable.