JC Awards Discounts to Customers for Bulk Orders of Goods

JC awards discounts to customers for bulk orders of goods purchased during the financial year. The total discounts allowed for the financial year to 31 December total up to £9,650. Which one of the following is the correct double entry to record these discounts allowed in JC's books of account?

A) Debit sales £9,650, Credit trade receivables £9,650
B) Debit trade payables £9,650, Credit purchases £9,650
C) Debit trade payables £9,650, Credit discounts allowed £9,650
D) Debit discounts allowed £9,650, Credit trade receivables £9,650