[单选题]
Peri’s bookkeeper made the following mistakes:(1) Discount allowed USD3,840 was credited to discounts received account.(2) Discount received USD2,960 was debited to discounts allowed account.Which of the following journal entries will correct the errors?
A .Dr Discount allowed USD7,680; Cr Discount received USD5,920;Cr Suspense account USD1,760
B .Dr Discount allowed USD880; Dr Discount received USD880;Cr Suspense account USD1,760
C .Dr Discount allowed USD6,800;Cr Discount received USD6,800
D .Dr Discount allowed USD3,840; Cr Discount received USD2,960;Cr Suspense account USD880
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