To correct the entries related to the discounts, we first need to understand the errors made:
1. The **Discount Received** amount ($842) was incorrectly posted to the **Discount Received Account**.
2. The **Discount Allowed** amount ($613) was incorrectly posted to the **Discount Allowed Account**.
Now let's look at the current accounts:
- The **Discount Received Account** has an incorrect amount ($842), which should instead reflect the value