Account types for GST Charged on Sales, GST Paid on Purchases, GST Owing should be $-$

a$.$ account types G$,$ A$,$ S for the above order

b$.$ account types G$,$ A$,$ T for the above order

c$.$ account types A$,$ A$,$ S for the above order

d$.$ account types A$,$ A$,$ T for the above order