Answer:

Swati A/c dr 5000

To Sales. 5000

(being goods sold)

Cash A/c. Dr. 4000

Discount A/c. Dr. 1000

To Swati. 5000

(Being cash received )

Answer :

Swati A/CDr.                            5,000 5,000

To Sales A/C

_________{Being Goods sold to Swati }

Cash A/C   4,000  

Discount Allowed A/CDr.

To Swati A/C

______{ Being cash received from Swati in full settlement. }

Note -

Refer to the Attachment too.

Thanks! ☺