问题详情

AyachtfactorysoldayachttoanindividualcustomerandreceivedatotalamountofRMB400,000.Theconsumptiontaxrateforyachtsis10%.
Whataretheamountstoberecordedinthefactory’saccountsforsalesandconsumptiontaxrespectively？
A.RMB400,000andRMB40,000
B.RMB310,800andRMB31,080
C.RMB341,880andRMB34,188
D.RMB376,068andRMB37,607

请帮忙给出正确答案和分析，谢谢！