Prepare a bank reconciliation statement from the following particulars and show the balance as per cash book.
1. Balance as per pass book on December 31, 2010, overdrawn₹20,000.
2. Interest on bank overdraft not entered in the cash book ₹2,000.
3. ₹200 insurance premium paid by bank has not been entered in the cash book.
4. Cheques drawn in the last week of December 2010, but not cleared till date for ₹3,000 and ₹3,500.
5. Cheques deposited into bank in November 2010, but yet to be credited on dated December 31, 2010, ₹6,000.
Wrongly debited by bank, ₹500.
