Question

Paid to gupta by cheque Rs 1800 discount allowed Rs 2000

Answer 1

Gupta....Dr 3800
To Bank 1800
To Discount 2000

Answer 2

Gupta A/c   Dr         3800  (balancing figure)
     To bank A/c                       1800
      To discount allowed A/c    2000
(being payment made to gupta)