【单选题】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