Correcting misposting of discount received via suspense account Steps:

• Identify error: Discount received amount (income) was omitted as credit, causing trial balance imbalance with suspense debited as balancing figure.
• Note effect: Suspense holds temporary debit; discount received lacks proper credit.
• Prepare correction: Reverse suspense impact and record correct entry for income.
• Enter journal: Debit suspense to clear temporary balance, credit discount received to recognize income.

Why D is correct:

• D (Dr suspense, Cr discount received) follows standard error correction for omitted credit to nominal income account, balancing ledgers per double-entry principle.

Why the others are wrong:

• A: Debiting discount received treats income as debit (expense), worsening error.
• B: References discount allowed (irrelevant expense), not discount received.
• C: Crediting discount allowed records wrong expense instead of income.

Final answer: D