以下呢兩條都係correction of error題目

Goods with a list price $5,000 were purchased and a 10% trade discount was given by Overseas Ltd. The company was also granted a cash discount of 7% for early settlement of the debt. The amount of $5,000 was recorded both at the time of purchases and at the time of payment to Overseas Ltd.

佢個journal係

Dr
Overseas Ltd 500
  Cr Purchases 500

Dr
Cash (500+315) 815
    Cr  Discount Received 315
    Cr  Overseas Ltd 500

以上呢條我係最後果part cr overseas ltd 唔明白
佢要番個trade discount個數對衝 但係咁做咪又加大左個creditor? 所以唔明白

第2條

An electiricty bill of $1,240 for March 2006 had been paid twice, both payments had been posted to the ledger. The excess amount paid was to be used to settle future bills.

ans is
Dr prepayment of electricity
   Cr profit and loss

呢個完全唔明

希望各位師兄指教

第2條係因為
The excess amount paid was to be used to settle future bills
咁有個prepayment la
prepayment係current asset
asset 個value increase  so debit  prepayment of electricity
咁the  future bills 係 同一個 year 入面 ga ma
你都係比左$$ 所以 credit  profit and loss

錯左唔好插