Cash Book of a merchant showed bank balance of Rs.23,000 on 31st March, 2015. On go’ through the Cash Book, it was found that two cheques for Rs.5,000 and Rs.7,000 deposited the month of March were not credited in the Pass Book till 2nd April, 2015 and three cheques for Rs.6,000, Rs.8,000 and Rs.12,000 issued on 28th March, were not presented payment till 3rd April, 2015. In addition to this, bank had credited merchant for Rs.125 interest and had debited him for Rs.100 as bank charges for which entries in Cash Bo were not recorded. Prepare Bank Reconciliation Statement as on 31st March, 2015.
