Sales tax – BPP revision kit 2016 Question 5.2

Hi guys, i understand this question had been posted multiple times, but after reading through them i still do not understand the journal entries for the question.

Question 5.3
The following information relates to Eva Co’s sales tax for the month of March 20X3:
$
Sales (including sales tax) 109,250
Purchases (net of sales tax) 64,000
Sales tax is charged at a flat rate of 15%. Eva Co’s sales tax account showed an opening credit balance
of $4,540 at the beginning of the month and a closing debit balance of $2,720 at the end of the
month.
What was the total sales tax paid to regulatory authorities during the month of March 20X3?

A $6,470.00
B $11,910.00
C $14,047.50
D $13,162.17

The answer is B

I understand that by closing debit balance meant that we probably had overpaid the amount by $2,720, thus that’s why the answer is adding the figure instead of subtracting it. With that said, I do not understand the meaning of “closing debit balance” in the point of a T account. A closing debit balance mean that the figure $2.720 should be put in the debit side isn’t it?

Sorry if the question sounds stupid.