Su sold goods on credit which list price is $440 including sales tax of 10%. How should Su record this transaction in his account?
A.
Dr Account receivable $400 Cr Sales $400
B.
Dr Account receivable $440 Cr Sales $400 Cr Sales tax $40
C.
Dr Account receivable $400 Dr Sales tax $40 Cr Sales $440
D.
Dr Account receivable $484 Cr Sales tax $44 Cr Sales $440