Discounts granted branch customers are treated as a debit to branch?

Discounts granted branch customers are treated as a debit to branch?

A stock account and a credit to branch debtors'account
B discount account and a credit to branch bank account
C stock account and a credit to branch bank account
D discount account and a credit to branch debtors' account

jamb 2004 accounting

The correct answer is D. discount account and a credit to branch debtors' account

No explanation given

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