英语CAT的问题,Sarah runs her own business and is registered for s

英语CAT的问题,
Sarah runs her own business and is registered for sales tax.This week her purchases were $2,350 inclusive of sales tax and her sales were $1,000 exclusive of sales tax.The rate of sales tax is 17·5%.At the end of the week what will the sales tax account in her ledger show?A.$350 receivable B.$350 payable C.$175 receivable D.$175 payable 我想知道具体过程,