Under the Periodic Inventory System, What Is the Correct Entry

Multiple Choice

Under the periodic inventory system, what is the correct entry to record the cost of the sale of a dining suite sold to a customer for $1650 including 10% GST? (The dining suite was originally purchased on credit for $990 including GST of $90) .

A) DR Purchases $1650; CR Sales $1650
B) DR Purchases $900; CR Inventory $900
C) DR Cost of sales $900; CR Inventory $900
D) The cost of each sale is not recorded under the periodic inventory system