Quinn Paid $440,including GST,for Advertising $\$ 440$ , Credit Cash $\$ 440$

Quinn paid $440,including GST,for advertising.The entry to record this transaction is: a. Debit Advertising $\$ 440$ , credit Cash $\$ 440$
b. Debit Advertising $\$ 400$ , debit GST Outlays $\$ 40$ , credit Cash $\$ 440$
c. Debit Advertising $\$ 440$ , credit GST Outlays $\$ 40$ , credit Cash $\$ 400$
d. Debit Advertising $\$ 440$ , debit GST Outlays $\$ 44$ ; credit Cash $\$ 484$