Given below are some Journal entries.       (2 marks)

1) Drawings A/c           Dr  1000

           To purchases  A/c

      1000

[................?..................]

11) Cash A/c             Dr   1900

    Discount A/c           Dr    100

   To Nimmi A/c                      2000

[...................?.....................]

a) Give narration to these entries.

b) Explain the type of discount mentioned in the second Journal entry.