which one is right answer and why? thanks

City Electronics uses the perpetual inventory system. What is the correct entry for the credit sale of 25 refrigerators at \$330 each plus GST of $33 each? (ignore the costs of sales / inventory element of the transaction) a. DR Sales revenue $9,075; CR Accounts receivable $8,250; CR GST collected $825 b. DR Accounts Receivable $8,250; DR GST collected $825; CR Sales revenue $9,075 c. DR Accounts Recelvable \$9,075; CR Sales revenue $9,075 d. DR Accounts Receivable $9,075; CR Sales revenue $8,250; CR GST collected $825