A sales tax registered business sells goods for $200 plus sales tax at 17.5% on credit Which of the following entries correctly records this transaction?
A、Debit Trade accounts receivable $235 Credit Sales $235
B、Debit Trade accounts receivable $200 Credit Sales $165 Credit Sales tax control account $35
C、Debit Trade accounts receivable $235 Credit Sales $200 Credit Sales tax control account $35
D、Debit Sales $200 Debit Sales tax control account $35 Credit Trade accounts payable $235