Angel Limited develops and sells off-the-shelf accounting software packages. The retail price of each package is $550 (GST inclusive). Included with each package sold are free upgrades for a period of 12 months from the date of sale. These upgrades can be purchased separately for $66 (GST inclusive). At the date of sale, Angel should record revenue of:

a) $440.00

b) $484.00

c) $550.00

d) $616.00