Prepare a Bank Reconciliation Statement from the following particulars:
1. On 31st December 2011, there was an overdraft balance of Rs. 13,880 as per Pass Book.
2. Bank charged interest of Rs. 240 on overdraft for 6 months on 31st December 2011. This was not recorded in the Cash Book. 3. Bank expenses of Rs. 60 are not recorded in the Cash Book.
4. A cheque amounting to Rs. 2,300 was issued but not presented for payment.
5. Rs. 4,340 cheque was sent to the bank but was not collected and deposited.
6. A bill of Rs. 1,000 which was discounted with Bank in November 2011 was dishonoured on 31st December 2011.
