Below is a general journal entry for payment of the account, Brown's Birthday hire. I have attracted the discount for payment made in under 30 days. how do I recognise the GST component of the discount, and how do I record it in the general journal>?

Accounts payable dr 550.00

Bank cr 522.50

Discount received cr 27.50

Narration - Paid invoice #321 in full to Browns Birthday Hire