Chapter 17 Suspense a/c and adjustment to profit test question

In A)
Correct recording of the payment of plant maintenance expense should’ve been:

Plant Maintenance Expense Acc 960 Dr.
Cashbook 960 Cr.

But what was done instead:

Plant Asset Acc 960 Cr.
Cashbook 960 Cr.

This would make the credit side of the trail balance greater than the debit side by $1920.

So the answer is

Correct recording of the Discount Received expense should’ve been:

Creditor’s Acc 960 Dr.
Discount Received Acc 960 Cr.

But what was done instead:

Creditor’s Acc 960 Dr.
Discount Allowed 960 Dr.

Now the debit side of the trail balance will be greater than the credit side by $1920.