Books of prime entry — practice question

Which statement is correct about cash discounts received?

• Athey are recorded in the cash book ✓; they increase profit for the year ✓
• Bthey are recorded in the cash book ✓; they increase profit for the year ✗
• Cthey are recorded in the cash book ✗; they increase profit for the year ✓
• Dthey are recorded in the cash book ✗; they increase profit for the year ✗