Northern Company Sells Four Tires to Road Runner $\quad$ 2,280 $\quad$

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:

A) Cash $\quad$ 2,280
$\quad$ $\quad$ $\quad$ Sales $\quad$ 2,280
B) Cash $\quad$ 2,622
$\quad$ $\quad$ $\quad$ $\quad$ Sales $\quad$ 2,622
C) Cash 2,622
$\quad$ $\quad$ $\quad$ $\quad$ Sales $\quad$ 2,280
$\quad$ $\quad$ $\quad$ $\quad$ Sales Tax Payable $\quad$ 114
$\quad$ $\quad$ $\quad$ $\quad$ Excise Tax Payable $\quad$ 228
D) Cash 2,280
$\quad$ $\quad$ $\quad$ Sales Tax Expense $\quad$ 114
$\quad$ $\quad$ $\quad$ $\quad$ Excise Tax Expense $\quad$ 228
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Sales $\quad$ 2,622