Please tell it's complete entry along with discount allowed.

Dear Student,

The Journal Entry which would have been  passed earlier at the time of recording of  bad debts 
 

Bad-Debts A/C                                                 Dr        To Debtors A/C (Being bad-debts recorded)

25,000

25,000

 Now, the Debts which were written off earlier are recovered 
So entries will be as under :-

	Bank A/C                                                       Dr     To Bad-Debts Recovered A/C (Being Bad-Debts recovered)		20,000	20,000
	Bad-debts Recovered A/C                             Dr       To Revaluation A/C (Being gain transferred to revaluation)		20,000	20,000

Note: there will be no such entry for discount as you have discussed in the question as by recording the loss of 25,000 and then recording the gain of 20,000 we have automatically recorded a loss of 5,000

Regards