B Sold Goods to a on Credit at a Price

B sold goods to A on credit at a price of $2200 including GST. What is the correct accounting entry to record this transaction in B's books?

A) Debit accounts receivable $2200, credit sales $2200
B) Debit accounts receivable $2000, credit sales $2000
C) Debit accounts receivable $2000, debit GST collections $200; credit sales $2200
D) Debit accounts receivable $2200; credit sales $2000, credit GST collections $200