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1 80. 公司支付租金支出$28,000,代扣10%租賃所得稅,其分錄為
A 借:租金支出$23,800,貸:現金$23,800
B 借:租金支出$28,000,貸:現金$25,200,當期所得稅負債$2,800
C 借:租金支出$28,000,貸:現金$28,000
D 借:租金支出$28,000,貸:現金$25,200,代收款—所得稅$2,800