Merchandise is sold on account for $$90,$ and the sale is subject to a retail sales tax of $$6\mathrm{.}40.$ The amount that should be added to Accounts Receivable would be

T

a$.$ $$94\mathrm{.}60.$

b$.$$$83\mathrm{.}60.$

c$.$ $$6\mathrm{.}40.$

d$.$ $$96\mathrm{.}40.$