Quinn Paid $440, Including GST, for Advertising

Multiple Choice

Quinn paid $440, including GST, for advertising. The entry to record this transaction is which of the following?

A) DR Advertising $440; CR Cash $440
B) DR Advertising $440, DR GST outlays $44; CR Cash $484
C) DR Advertising $440; CR GST outlays $40, CR Cash $400
D) DR Advertising $400, DR GST outlays $40; CR Cash $440