Mary has recorded her business transaction as below in the month of May 2020

2020 May 1 Started with the Cash balance b/d RM4,300, and Bank Balance b/d 1,200 (Cr)

May 2 Received cheque RM2,400 from Jonathan after given RM100 discount.

May 6 Deposit RM1,000 cash into Bank account

May 7 Paid cash RM450 to Samantha after been offered 10% discount.

May 11 Cash sales RM3,000 but deposit into bank account immediately.

May 15 Cash purchases RM120

May 20 William issued a cheque RM4,300 for his account RM5,000 (we allowed discount RM700)

May 22 Paid office equipment RM7,200 after been offered 10% discount

May 23 Cash sales RM3,200

May 25 Bank in RM2,000 into the bank account from Cash til

May 27 Paid office equipment by cheque RM3,100 after received discount RM900

May 28 Received payment from Cynthia for her account RM730, she issued a cheque RM700

May 29 Paid Anthony RM450 cash after been offer 10% cash discount

May 30 Withraw RM1,800 from bank for business purpose.

(a) Enter up a three column cash book from the details above. Balance off at the end of the month. [18 marks]

(b) Show the relevant discount accounts as they would appear in the general ledger.