A. Improve performance evaluation.
b. May be prepared for any activity level in the relevant range.
c. Show revenues and expenses that should have occurred at the actual activity.
d. All of the above.
e. Reveal variances due to good cost control or lack of cost control.

sales revenue 32,452 debit

       sales tax payable   32,452 credit

Explanation:

total sales:

cash sales:   312,440

credit sales  183,612  

total             496,052

sales tax is 7%

So we have the following:

sales revenue x ( 1 + sales tax) = invoice nominal

so sales revenue: nominal / 1.07

496,052 / 1.07 = 463,600

now we can calculate sales tax by the difference or simply multiply by 7%

463,600 x 1.07 = 32,452‬

496,052 - 463,600 = 32,452

We will assume no sales tax entry was ever done along wiht the sales, so we will decrease revenue against sales tax payable.