Hammer Hardware Sold Goods to James Brown on Credit at a Price

Hammer Hardware sold goods to James Brown on credit at a price of $2,750.00 including GST. What is the correct accounting entry to record this transaction in Hammer Hardware's books?

A) Debit Accounts receivable $2,750; credit Sales $2,750.
B) Debit accounts receivable $2,750; credit Sales $2,500; credit GST collections $250.
C) Debit Accounts receivable $2,500; credit Sales $2,500.
D) Debit Accounts receivable $2,500; debit GST collections $250; credit Sales $2,750.