On 1st January, 2015, Naresh had an overdraft of Rs. 40,000 as shown by his Cash Book in the bank column. Cheques amounting to Rs.10,000 had been deposited by him but were not collected by the bank by 1st January, 2015. He issued cheques of Rs.7,000 which were not presented to the bank for payment up to that day. There was also a debit in his Pass Book of Rs.600 for interest and Rs. 500 for bank charges. Prepare a Bank Reconciliation Statement.