On the 28 September 2022, Clifton Street Ltd sold on account 128 Laptops to a new client Hill Road Ltd at $1234 each plus GST on payment terms of 2/10, n/30. Clifton Street Ltd received payment for the sale on the 6 October 2022. Assuming Clifton Street Ltd is registered for GST and uses the Periodic inventory method for recording inventory, which Journal entry for GST is correct for the payment received by the firm? a. Debit - GST Collections b. Debit - GST Outlays c. Credit - GST Outlays d. None of the accounts are affected by the payment received. e. Credit - GST Collections