Simon Sold Goods to Lawrence for $2200 Including GST

Simon sold goods to Lawrence for $2200 including GST. Lawrence paid his account within the discount period and received a settlement discount of 2%. Using the gross method, the correct entry to be recorded in Simon's books for the payment from Lawrence is:

A) DR Bank $2156; DR Discount allowed $44; CR Accounts receivable $2200
B) DR Bank $2160; DR Discount allowed $40; CR Accounts receivable $2200
C) DR Bank $2156, DR Discount allowed $44; DR GST payable $4; CR Accounts receivable $2204
D) DR Bank $2156; DR Discount allowed $40; DR GST payable $4; CR Accounts receivable $2200