Canadian Tire completes the following sale: A customer purchase product for $200 before HST. The customer presents a non-reimbursable coupon for $20. The coupon is deducted from the purchase price.

What is this Ontario based,Canadian Tire's Journal Entry for this transaction?

		A) DR Cash, $226 CR HST Payable, $26 CR Revenue, $200
		B) DR Cash, $400 CR HST Payable, $20.40 DR Sales Discount, $20 CR Revenue, $200
		C) DR Cash, $206 CR HST Payable, $26 DR Sales Discount, $20 CR Revenue, $200
		D) DR Cash, $203.40 CR HST Payable, $23.40 DR Sales Discount, $20 CR Revenue, $200