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5.4 Information relating to Lauren Co's transactions for the month of May 20X4 is shown below:
$
Sales (including sales tax) 140,000*
Purchases (net of sales tax) 65,000
Sales tax is charged at a flat rate of 20%. Lauren Co's sales tax account had a zero balance at the
beginning of the month and at the end of the month.
* Lauren Co's sales for the month of $140,000 included $20,000 of sales exempt from sales tax.
What was the total sales tax paid to regulatory authorities at the end of May 20X4 (to the nearest $)?
A $7,000
B $20,000
C $23,333
D $13,000
答案：A
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