The passbook of Mr Mohit current account showed a credit Balance of ₹20,000 on dated December 31, 2005. Prepare a Bank Reconciliation Statement, with the following information.
1. A cheque of ₹400 drawn on his saving account has been shown on the current account.
2. He issued two cheques of ₹300 and ₹500 on December 25, but only the 1st cheque, was presented for payment.
3. One cheque issued by Mr. Mohit of ₹ 500 on December 25, but it was not presented for payment whereas it was recorded twice in the cash book.
