From the following particulars of a trader, prepare a Bank Reconciliation Statement 31st March, 2015:
i. Bank overdraft as per Cash Book Rs.52,100.
ii. During the month, the total amount of cheques for Rs.94,400 were deposited into the bank but of these, one cheque for Rs.11,160 has been entered into the Pass Book on 5th April
iii. During the month, cheques for Rs.89,580 were drawn in favour of creditors. Of them, one creditor for Rs.38,580 encashed his cheque on 7th April whereas another for Rs.4,320 have not yet been encashed.
iv. As per instructions the bank on 28th March paid out 10,500 to a creditor but by mistake, the same has not been entered in the Cash Book.
v. According to agreement, on 25th March, a debtor deposited directly into the Rs.9,000 but the same has not been recorded in the Cash Book.
vi. In the month of March, the bank without any intimation, debited his account for Rs.120 as bank charges and credited the same for Rs.180 as interest.
