Question：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 Payables $575
　　C. Dr Purchases $500, Cr Payables $500
　　D. Dr Purchases $575, Cr Sales tax $75, Cr Payables $500
　　The correct answer is: Dr Purchases $575, Cr Payables $575.
　　Alana is not registered for sales tax purposes and therefore cannot reclaim the input sales tax of $75.
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