Question

received cash from vipul 4800 and discount allowed to him 200​

Answer 1

Answer

Your Entry will be

Cash A/c                Dr    ₹ 4800

Discount allowed  Dr      ₹ 500

       To Vipul's A/c                    ₹ 5000

(Being cash received from vipul and discount allowed )

                                                                                                               

Answer 2

your journal entry will be:

cash a/c. Dr. 4800

discount allowed a/c. Dr. 200

to Vipul a/c. 5000

(being Mr Vipul cash paid in full settlement)