The following transactions need to be written up in a three$-$column cash book:

$1$ May $2023$ Debit balances brought forward $-$ bank $N$$$4000$ cash $N$$$500.$

$03$ May $2023$Paid rent N$$1000$ by EFT.

$05$ May $2023$Received the following EFT: Kasumba $N$$$285,$ Shilongo N$$475$ and Peter N$$665.$ All three debtors have ALREADY been allowed a $5\%$ cash discount.

$06$ May $2023$Cash sales N $$2800.$

$09$ May $2023$Paid wages N $$1000$ by cash.

$10$ May $2023$Paid EFT to the following suppliers: Daniel N$$190,$ Damara N$$475$ and

John N$$570.$ All three suppliers have ALREADY allowed a $5\%$ cash discount.

$13$ May $2023$Bought equipment $N$$$14,000$ by EFT.

$20$ May $2023$ Cash sales N $$4200.$

$24$ May $2023$ Paid N$$2900$ of the cash into the bank.

$28$ May $2017$Paid wages N $$1000$ by cash.

$29$ May $2017$ Paid rent N $$1000$ by EFT.

Note: The balance on the discounts allowed account as at $1$ May was $N$$$810$ and the balance on the discounts received account as at $1$ May was $N$$$900.$

Required

a$)$ Write up the three column cash book to record the above transactions. $[25$ marks$]$

b$)$ Update the discounts allowed and discounts received accounts.

$[5$ marks$]$