$30.$ Cynthia crystals sold $$1,000$ worth of crystal plus $5\%$ GST and $8\%$ PST to a charge customer with terms $2/10,$ n$/30.$ The invoice was paid within term. The entry to record receipt of payment is:

a$)$ debit cash $$1,130,$ credit Accounts Receivable $1,130$

b$)$ debit cash $$1,297\mathrm{.}60$ debit cash discounts $$22\mathrm{.}40,$ credit Accounts receivable $$1,120$

c$)$Debit cash $1080,$ debit cash discount $$20,$ credit Account Receivable $$1,000,$ credit GST Payable $$50,$ credit PST Payable $$80.$

d$)$ debit cash $$1,110,$ debit cash discounts $$20,$ credit accounts Receivable $$1,130$