easy · Financial Accounting liabilities-bonds-payable

A retailer collects $1,080 from a customer for a sale. The price of the goods was $1,000, and the remaining $80 represents an 8% sales tax.

How should the $80 be recorded?

  1. As an expense in the same period the cash is received.
  2. As a current liability called 'Sales Tax Payable'.
  3. As 'Sales Revenue' for the full $1,080.
  4. As a 'Gain on Sales Tax' in the non-operating section.

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