ABC sold goods for $$286($GST inclusive$).$ What is the debit or credit to ABC's GST account from this transaction?

Group of answer choices

Debit GST Collected $($Payable$)$ $$28$

Debit GST Paid $($Receivable$)$ $$28$

credit GST Collected $($Payable$)$ $$26$

credit GST Paid $($Receivable$)$ $$26$