Fixed Asset -Entry

Dear all,

               We purchase a machinery from M/s. Sri Ganesh Equipments. In that Bill

Machinery Value      25000

Less: Discount 10% 2500

Sub Total                     22500

Add: Vat 13.5%             3038

Grand Total                 25538

Accounting Entry-Method

1) Machinery A/c    Dr. 25000                                2) Machinery A/c Dr.  22500

    VAT 13.5%           Dr.     3038                                    Vat 13.5%        Dr.    3038

    Discount Received           Cr. 2500                          Sri Ganesh Equipment Cr.   25538

    Sri Ganesh Equipment    Cr 25538

In the Above methods Which one is the Correct Method to pass the Entry