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【单选题】
A企业以折扣销售方式销售给某商场乙产品100件,每件2万元,按协议折扣10%(折扣额与销售额在同一张增值税专用发票上反映)。同时协议规定,对10天内付款给予2%优惠。货物于5月6日发出,货款于5月14日收到。产品销售时,应收账款和应交税费记入金额分别为( )A.
226万,26万
B.
180万,23.4万
C.
199.8万,23.4万
D.
206万,26万
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B.
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