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【简答题】
Michael, a sales tax registered trader, sells goods on credit to Darren for $880 plus sales tax. Darren is not registered for sales tax. Sales tax is charged at 20%. What are the entries in Michael's accounts for this sale? A. DR    Sales  880 CR     Receivables account   880 B. DR    Sales         880 DR    sales tax    176 CR     Receivables account   1056 C. DR     Receivables account   880 CR    Sales         880 D. DR     Receivables account   1056 CR    Sales         880 CR    sales tax    176
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