Prepare a Bank Reconciliation Statement as on 31st December 2012 of Shyam Nandan, Kanpur from the following particular:
(i) Debit balance as per Cash Book on 31st December 2012 was Rs. 5,000.
(ii) A cheque of Rs. 1,000 was sent for collection but was not collected by the bank.
(iii) A cheque of Rs. 500 was issued but it was not presented for payment.
(iv) Rs. 125 credited in the Pass Book for interest was not entered into Cash Book.
(v) Rs. 500 of Insurance Premium was directly paid by the bank.
