Question

cheque sent to kunal 1380 discount received 20 journal entry.. please

Answer 1

kunal a/c dr 1400
to bank a/c 1380
to discount received a/c 20
(being payment made and disc. received)

Answer 2

Kunal A/c   Dr  1400
    To discount received A/c   20
      To bank A/c                   1380
(being Cheque sent to kunal and paid full settlement )

Hope its useful ..!!!!