Z,sold Goods to X on Credit at a Price of $4,400

Z,sold goods to X on credit at a price of $4,400 including GST.The entry to record this transaction in Z's books under either the perpetual or periodic inventory system is ignore the transfer to COS required under the perpetual system) :

A) Debit accounts receivable $4,400,credit sales $4,400
B) Debit accounts receivable $\$ 4,000$ , credit sales $\$ 4,000$
C) Debit accounts receivable $\$ 4,000$ , deb it GST collections $\$ 400$ ; credit sales $\$ 4,400$
D) Debit accounts receivable $\$ 4,400$ , credit sales $\$ 4,000$ , credit GST collections $\$ 400$