【单选题】Which is registered for sales tax, received an invoice from an entertainment agency for $4,000 plus sales tax(Irrecoverable sales tax). The rate of sales tax on the goods was 17.5%. The correct ledger...
A.
Debit Entertainment expense 4,000 Credit Payables 4,000
B.
Debit Entertainment expense 4,700 Credit Payables 4,700
C.
Debit Entertainment expense 4,700 Credit Payables 4,000 Sales tax control account 700
D.
Debit Entertainment expense 4,000 Sales tax control account 700 Credit Payables 4,700