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Northern Company sells four tires to Road Runner. Each tire retails for $ 5 7 0 and is subject to sales tax of 5 %

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Northern Company sells four tires to Road Runner. Each tire retails for $570 and is subject to sales tax of 5% and federal excise tax of 10%. Northern Company's journal entry to record the transaction is:
\table[[A),Cash,2,280],[,Sales,2,280],[B),Cash,2,622],[,Sales,2,622]]
C) Cash 2,622
Sales 2,280
Sales Tax Payable 114
Excise Tax Payable 228
D) Cash 2,280
Sales Tax Expense ,114
Excise Tax Expense 228
Sales 2,622
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