Best Buy in Ontario, completes the following sale: A customer purchases product for $2,000 before HST. The customer mails and receives a Sony Company manufacturer's REBATE for $400. What is the Sony Company's Journal Entry for this transaction?

A) DR Marketing Expense, $354 DR HST Receivable, $46 CR Cash, $400

B) DR Marketing Expense, $177 CR HST Payable , $23 CR Cash, $200

C) DR Marketing Expense, $376 DR HST Receivable, $23 CR Cash, $400

D) DR Marketing Expense, $356 DR HST Receivable, $46 CR Cash, $400