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following, otherwise, mistakes, received, account

The bookkeeper of Peri made the following mistakes:

Discount allowed $3,840 was credited to Discounts Received account.

Discount received $2,960 was debited to Discounts Allowed account.

Discounts were otherwise correctly recorded.

Which of the following journal entries will correct the errors?

                                                                                                 Dr                     Cr
                                                                                                  $                       $
A     Discount allowed                                                             7,680
              Discount received                                                                              5,920
              Suspense account                                                                             1,760
B     Discount allowed                                                                880
              Discount received                                                        880
              Suspense account                                                                              1,760
C     Discount allowed                                                             6,800
              Discount received                                                                               6,800
D      Discount allowed                                                             3,840
              Discount received                                                                                2,960
              Suspense account                                                                                  880