How would the following transaction be recorded in the special journal if the business uses the periodic system of inventory and the transaction includes GST?

Purchase of inventory for $2,200 on credit

a.

Dr Inventory $2 200; Cr Accounts payable $2 200

b.

Dr Purchases $2 000; Dr GST paid $200; Cr Accounts payable $2 200

c.

Dr Sales $2 000; Dr GST collected $200; Cr Accounts receivable $2 200

d.

Dr Purchases $2 200; Cr GST paid $200; Cr Accounts payable $2 000

e.

Dr Inventory $2 000; Dr GST paid $200; Cr Accounts payable $2 200