5.6 Trade receivables and payables in the financial statements of a sales tax registered trader will appear as described by which of the following? A Inclusive of sales tax in the statement of financial position B Exclusive of sales tax in the statement of financial position C The sales tax is deducted and added to the sales tax account in the statement of financial position D Sales tax does not appear in the statement of financial position because the business simply acts as a collector on behalf of the tax authorities