Simon sold goods to Lauren for $3300 including GST. Lauren paid her account within the discount period and received a settlement discount of 2%. Using the gross method, what is the entry in Simons books to record the payment from Lauren?

a)Debit bank $3240; debit discount allowed $60; credit accounts receivable $3300

b)Debit bank $3234, debit discount allowed $66; debit GST collections $6; credit accounts receivable $3306

c)Debit bank $3234; debit discount allowed $60; debit GST collections $6; credit accounts receivable $3300

d)Debit bank $3234; debit discount allowed $66; credit accounts receivable $3300