E Patterson is one of your suppliers. His account in your books is set out below:

E Pattesson Account 20-9 £
20-9 £
6 May Bank 6,780 1 May Balance b/d 6,800 6 May Discount 20 13 May Purchases 1,350 12 May Purchase returns 150 18 May Purchases 1,120 23 May Bank 1,325 23 May Discount 25 31 May Balance c/d 970 9,270 9,270 1 Jun Balance b/d 970 On 2 June the following statement of account is received from E Patterson:
Statement ofAccount Debit Credit Balance 20-9 £
£
£
1 May Balance 6,800 9 May Bank 6,780 20 9 May Sales 1,350 1,370 14 May Returns inwards 150 1,220 17 May Sales 1,120 2,340 30 May Sales 1,470 3,810 You are required to:

(a) Prepare a reconciliation statement, starting with the balance in your books of £970 to explain the difference between the balance in your ledger and the closing balance on the statement of account.

(b) If the outstanding balance in your ledger on 1 June was settled less 5 per cent cash discount:
(i) State the amount of discount.
(ii) State the amount of the cheque.