Unlimited Materials Sold Goods for $1,800 Plus 5% GST to a Charge

Unlimited Materials sold goods for $1,800 plus 5% GST to a charge customer, terms n/30. Which entry is required to record this transaction (exclude the entry to Cost of Goods Sold and Inventory) ?

A) Debit Accounts Receivable for $1,890; credit GST Payable $90 and credit Sales for $1,800
B) Debit Cash for $1,890; credit Sales for $1,890
C) Debit Accounts Receivable for $1,800; credit Sales for $1,800
D) Debit Accounts Receivable $1,890; credit Sales, $1,890