Jan Sold Goods to John for $3300 Including GST

Jan sold goods to John for $3300 including GST. John paid his account within the discount period and received a settlement discount of 2%. Using the gross method, which of the following is the correct entry in Jan's books to record the payment by John?

A) Debit bank $3234; debit discount allowed $60; debit GST collections $6; credit accounts receivable $3300
B) Debit bank $3234; debit discount allowed $66; credit accounts receivable $3300
C) Debit bank $3240; debit discount allowed $60; credit accounts receivable $3300
D) Debit bank $3234; debit discount allowed $66; debit GST collections $6; credit accounts receivable $3306