On 1 April, Pro Supplies Received a Cheque from Carter

On 1 April, Pro Supplies received a cheque from Carter Services for payment of an invoice dated 24 March for $1 800 with credit terms of 2/10 n/30. Assuming the payment includes 10% GST, how would this transaction be recorded in Pro's cash receipts journal?

A) debit Cash $1 764, debit Sales discount $36, credit Accounts receivable- Carter Services $1 800
B) debit Cash $1 800, credit Accounts receivable- Carter Services $1 800
C) debit Cash $1 800, credit Sales discount $33, credit GST clearing account $3, credit Accounts receivable- Carter Services $1 764
D) debit Cash $1 764, debit Sales discount $33, debit GST clearing account $3, credit Accounts receivable- Carter Services $1 800