Alan Brown is one of your suppliers. His account in your ledger is set out below:

Alan Brown Account 20-1

£

20-1

£

4 May Bank 4,056.00 1 May Balance b/d 4,160.00 4 May Discount 10 May Purchases 3,120.00 received 104.00 16 May Purchases 1,313.00 9 May Purchase 31 May Purchases 1,310.00 returns 193.00 28 May Bank 4,134.00 28 May Discount received 106.00 31 May Balance c/d 1,310.00 9,903.00 9,903.00 1 Jun Balance b/d 1,310.00 On 2 June the following statement of account is received from Alan Brown Statement ofAccount Debit Credit Balance 20-1

£

£

£

1 May Balance 4,160.00 6 May Bank 4,056.00 104.00 9 May Sales 3,120.00 3,224.00 14 May Returns 193.00 3,031.00 15 May Sales 1,313.00 4,344.00 28 May Sales 1,310.00 5,654.00 You are required to prepare a reconciliation statement, starting with the balance in your books of £1,310.00, to explain the difference between the balance in your ledger and the closing balance on the statement of account.