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5.3 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.
What is the correct entry to be made in Alana's general ledger in respect of the invoice?
A Dr Purchases $500, Dr Sales tax $75, Cr Payables $575
B Dr Purchases $575, Cr Sales tax $75, Cr Payables $500
C Dr Purchases $500, Cr Payables $500
D Dr Purchases $575, Cr Payables $575
答案：D
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