Bpp kit

(15.20) D Co's year-end balance on the receivables control account does not agree to the total of the list of receivables ledger balances of $560,000. The following errors have been identified: (1) An irrecoverable receivable balance of $30,000 has been correctly written off in the receivables control account but no adjustment has been made in the relevant customers account in the receivables ledger. (2) Early settlement discounts of $12,500, which were not expected to be taken at the time the invoice was raised, have been omitted from both the receivables control account and the receivables ledger balances. What was the balance on the receivables control account AFTER the errors were corrected? A $505,000 B $530,000 C $542,500 D $517,500 Answer is D. I am unable to understand second error. Why it is treated? It should be omitted which is correct. If we bought goods of 25000 with Cash discount of 12500. We expect that customer won't take so we will Dr A/R 25000 Cr Sales 25000. When customer pays so we will Dr Cash 12500 Dr Sales 12500 Cr A/R 25000. Account Receivable would be decreased by full amount not only 12500. What is kit doing then?