what kind of an account is purchased discounts?

Assets Liabilities Freight in Merchandise Inventory Sales Store Equipment Accounts Payable Capital Prepaid Store Insurance Accounts Receivable Sales Returns and Allowances Purchases Cash Purchase Discounts 80 3,500 10. 200 10,000 10,000 56,000 5,000 8,470 30 2,260 44,056 196 Capital Revenue Expenses TUNUWIII IIIllllIlI. Freight Out $200, Purchases $11,000, Purchases Returns & Allowances 500, Sales Salaries 3,500, Purchases Discounts 500, Beginning Inventory 25,500, Cost of Goods Available for Sale 39,500, Ending Inventory 20,200