Ascertain the cash book balance from the following particulars as on 31st December, 2017:
1. Credit balance as per bank statement Rs. 2,500
2. Bank charges of Rs. 60 have not been entered in the cash book
3. Cheque deposited on 28 December 2017 for Rs. 1,000 was not yet credited by the bank
4. Cheque issued on 24 December 2017 for Rs. 700, not yet presented for payment
5. A dividend of Rs. 400 collected by the bank directly but not entered in the cash book
6. A cheque of Rs. 600 had been dishonoured, but no entry was made in the cash book
7. Interest on term loan Rs. 1,200 debited by bank but not accounted in cash book
8. No entry had been made in the cash book for a trade subscription of Rs. 500 paid vide banker’s order on 23rd December 2014