單項(xiàng)選擇題
Alana is not registered for sales tax purposes. She has recently received an invoice for goods for resale which cost $500 before sales tax, which is levied at 15%. The total value was therefore $575.
A、Dr Purchases $500, Dr Sales tax $75, Cr Payables $575
B、Dr Purchases $575, Cr Sales tax $75, Cr Payables $500
C、Dr Purchases $500, Cr Payables $500
D、Dr Purchases $575, Cr Payables $575