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From the following particulars of Avinash & Company, prepare Bank Reconciliation Statement on March 31, 2017:

Rs.
Overdraft as per Pass Book 10,000
Interest on Overdraft 375
Insurance Premium paid by the bank 1,525
Cheques issued but not presented for payment 3,250
Cheques deposited but not cleared 3,000

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Avinash & Company

Bank Reconciliation Statement As on December 31, 2017

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