To calculate the discount received in Department B, we need to analyze the information provided in the table and understand the concept of discounts in financial accounting. Given Data:

• Sales in Department B: ₦500,000
• Purchases in Department B: ₦250,000
• Discount received in Department A: ₦24,000
• Discount allowed in Department A: ₦15,000

Understanding Discounts:

1. Discount Received: This is the reduction in the amount payable to suppliers for purchases made. It is typically a percentage of the total purchases and is recorded as income.
2. Discount Allowed: This is the reduction in the amount receivable from customers for sales made. It is also typically a percentage of the total sales and is recorded as an expense.

Step-by-Step Calculation:

1. Identify the Discount Rate:
2. We need to find the discount rate that applies to Department A first, as it is the only department with a recorded discount received.
3. The discount received in Department A is ₦24,000 on purchases of ₦150,000.

[ \text{Discount Rate for Dept A} = \frac{\text{Discount Received}}{\text{Purchases}} = \frac{24,000}{150,000} = 0.16 \text{ or } 16\% ]

1. Apply the Discount Rate to Department B:
2. Now that we have the discount rate of 16%, we can apply this to the purchases made in Department B to find the discount received.

[ \text{Discount Received in Dept B} = \text{Purchases in Dept B} \times \text{Discount Rate} ] [ \text{Discount Received in Dept B} = 250,000 \times 0.16 = 40,000 ]

1. Conclusion:
2. The calculated discount received in Department B is ₦40,000. However, this value does not match any of the options provided (₦12,000, ₦15,000, ₦16,000, ₦9,000).

Analyzing the Options:

• Option A: ₦12,000: This is too low compared to the calculated discount.
• Option B: ₦15,000: This is also lower than the calculated discount.
• Option C: ₦16,000: This is still lower than the calculated discount.
• Option D: ₦9,000: This is the lowest and does not match the calculated discount.

Final Thoughts: It appears that there may be a misunderstanding or miscommunication regarding the discount received in Department B. Based on the calculations, the discount received should be ₦40,000 based on the 16% discount rate derived from Department A's data. Revision Summary:

• Discount Received: A reduction in the amount payable for purchases.
• Discount Rate Calculation: Use the formula (\text{Discount Rate} = \frac{\text{Discount}}{\text{Purchases}}).
• Application of Discount Rate: Apply the calculated discount rate to the purchases of the relevant department.
• Check Options: Ensure that the calculated value matches the provided options; if not, re-evaluate the data or assumptions.

In conclusion, the correct answer based on the calculations is not among the provided options, indicating a potential error in the options or the data provided.