Acompany receives $198, of which $13 is for sales tax. the journal entry to record the sale would include a
a : debit to sales revenue for $198.
b : credit to sales taxes payable for $13.
c : debit to cash for $180.
d : debit to sales tax expense for $13.

Set $r$ is a set of rectangles such that (1) only the grid points shown here are used as vertices, (2) all sides are vertical or horizontal and (3) no two rectangles in the set are congruent. if $r$ contains the maximum possible number of rectangles given these conditions, what fraction of the rectangles in set $r$ are squares? express your answer as a common fraction.