please include step by step process of why C is correct

35. Vopat, Inc., is a retail store operating in a state with a 5% retail sales tax. The state law provides that the retail sales tax collected during the month must be remitted to the state during the following month. If the amount collected is remitted to the state on or before the 21 r twentieth of the following month, the retailer may keep 3% of the sales tax collected. On sales. What was Vopat 's March 2012 retail sales subject to sales tax? A$2,716,000. 35006,000 B) $2,660,000 C) $2,800,000 D) $2,741,667 o.OS