Brisbane Sold Goods to Darwin on Credit at a Price

Brisbane sold goods to Darwin on credit at a price of $880 including GST. What is the entry to record this transaction in Brisbane's books under either the perpetual or periodic inventory system? (Ignore the transfer to Cost of Sales required under the perpetual system.)

A) DR Accounts receivable $880; CR Sales $880
B) DR Accounts receivable $800; CR Sales $800
C) DR Accounts receivable $800; DR GST payable $80; CR Sales $880
D) DR Accounts receivable $880; CR Sales $800, CR GST payable $80