During the First Quarter of Year 1, the Company Sold

During the first quarter of Year 1, the company sold 4,000 batteries on credit for $150 each plus HST of 6%.
-Refer to the figure General Lighting.The $150 price of each battery includes a $3 federal excise tax.How would this be recorded?

A) as additions to revenue
B) as unearned revenues on the company's balance sheet
C) as a current liability owed to the Canada Revenue Agency
D) as expenses in the same period as the corresponding sales revenue