Caty's Candles sold goods to Colin's Clocks for $1,760 including GST. Colin's Clocks paid their account within the discount period and received a settlement discount of 2%. The correct entry to be recorded in Caty's Candles' books for receipt of the amount from Colin's Clocks is:

	a.	DR Cash at bank $1,724.80; DR Discount allowed $35.20; CR Accounts receivable $1,760.00
	b.	DR Cash at bank $1,724.80; DR Discount allowed $35.20; DR GST Payable $3.20; CR Accounts receivable $1,763.20
	c.	DR Cash at bank $1,724.40; DR Discount allowed $32.00; DR GST Payable $3.20; CR Accounts receivable $1,760.00
	d.	DR Cash at bank $1,728.00; DR Discount allowed $32.00; CR Accounts receivable $1,760.00