Trade receivables and payables

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