Prepare Bank Reconciliation Statement from the following particulars as on 31st 2015 when Pass Book shows a debit balance of Rs.2,500:
i. Cheque issued for Rs.5,000 but up to 31st March, 2015 only 3,000 could be cleared.
ii. Cheques deposited for Rs.5,500 but cheques of Rs.500 were collected on 10th April, 2015.
iii. A discounted bill of exchange dishonoured Rs.2,000.
iv. A cheque of Rs.300 debited in Cash Book but omitted to be banked.
v. Interest allowed by bank Rs.400 but no entry was passed in the Cash Book.