DCR Manufacturing Ltd. (DCR), a publicly traded corporation, recorded sales of $2,800,000 plus GST (5%) for the previous month. As well, DCR recorded purchases of $1,025,000 plus GST. Based on this information, which of the following is the correct statement of financial position (SFP) presentation for DCR's GST? Select answer from the options below $140,000 as a current receivable and $51,250 as a current payable. $88,750 as a current liability. $140,000 is reported as a reduction of sales, and $51,250 as a reduction in expenses. $88,750 as a current receivable.