for the question below my answer is C,however the right answer is B.how could that be possible?? Calhoun Crockery sold merchandise; the total proceeds collected, including a 7% sales tax, amounted to $74,900. What is the amount that should be recorded as a current liability? a. $0 b. $4,900 c. $5,243 d. $7,000 e. None of the above.