text: some accounting questions? when the seller prepays the transportation costs and the terms of sale are fob shipping point, the seller records the payment of the transportation costs by debiting: a.sales b.accounts receivable c.transportation in  if the seller collects sales tax at the time of sale, the seller credits the tax to: a.sales tax payable b.sales tax receivable c.sales  after all adjusting entries are posted, the balances of all asset, liability, revenue, and expense accounts correspond exactly to the amounts in the: a.general journal b.work sheet trial balance c.financial statements  i think the first one is b and the second is b as well. the first is b the second is a (you will remit this amount to the government hence payable the third i think is a  (it is not c because c includes bunch of other information, such as management's notes and so forth)