Upon dishonour of a customer’s cheque for £4,275 the accounting entries for reversing a 5% discount allowed would be:

(a) Debit the Cash account and credit the customer with £225

(b) Debit the customer’s account and credit the Discount allowed account with £225

(c) Debit the Discount allowed account and credit the customer’s account with £225

(d) Debit the customer’s account and credit the Cash account with £225