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 record the GST component of the discount?

The answer I just received for the above question says to dr GST paid 2.50 and leave everything else as is but this means my debits and credits are not equal -

dr 550 + dr 2.50 = 552.50 and cr 522.50 + cr 27.50 = 550.00. how to ensure my debits and credits are equal while still recognising the GST component of the discount? Does this mean I would subtract the 2.50 from the original invoice amount of 550.00, so accounts payable dr 547.50 and GST paid dr 2.50 and then bank cr 522.50 and discount received cr 27.50?

Accounts payable dr 550.00

Bank cr 522.50

Discount received cr 27.50

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