From the following particulars, prepare Bank Reconciliation Statement as on 31st December 2009:
On 31st December 2009, the passbook of Gaurav Khemka shows the credit balance Rs. 8,000. On comparing a cash book with a passbook, the following differences are found:
(i) Cheques sent to the bank for collection but not yet collected Rs. 1,000.
(ii) Cheques of Rs. 11,000 issued but out of them only cheques of Rs. 9,000 were presented for payment
(iii) Direct deposited by the customer in his bank account Rs. 4,000.
(iv) An insurance premium paid by bank Rs.500.
(v) Rs. 100 has been credited by the bank.
