Machinery Is Purchased on Credit for $16 000 Plus GST

Machinery is purchased on credit for $16 000 plus GST.The general journal entry to record this transaction is which of the following?
$ $
DR CR

A) Equipment 16 000 Accounts payable 16 000
B) Equipment 14 545 GST outlays 1 455
Accounts payable 16 000
C) Equity 16 000 GST outlays 1 600
Accounts payable 17 600
D) Equipment 16 000 GST outlays 1 600
Accounts payable 17 600