Michelin Jewellers Completed the Following Transactions

Multiple Choice

Michelin Jewellers completed the following transactions. Michelin Jewellers uses the perpetual inventory system. On 2 April, Michelin sold $9 900 of inventory, including GST, to a customer on credit with terms of 3/15, n/30. Michelin's cost of the inventory sold was $5 000, net of GST. On 4 April, the customer reported damaged goods and Michelin granted a $1 100 sales allowance, including GST. On 22 April, Michelin received payment from the customer. How much cash was received from the customer?

A) $3 800
B) $8 536
C) $8 730
D) $8 800