On 31st January, 2023 the Pass Book of Shri M.L. Gupta shows a debit balance of ₹ 41,000. Prepare a bank reconciliation statement from the following particulars:

On 31st January, 2023 the Pass Book of Shri M.L. Gupta shows a debit balance of ₹ 41,000. Prepare a bank reconciliation statement from the following particulars:

(1) Cheques amounting to ₹ 15,600 were drawn on 27th January, 2023. Out of which cheques for ₹ 11,000 were encashed up to 31-1-2023.

(2) A wrong debit of ₹ 800 has been given by the bank in the Pass Book.

(3) A cheque for ₹ 200 was credited in the Pass Book but was not recorded in the Cash Book.

(4) Cheques amounting to ₹ 21,000 were deposited for collection. But out of these, cheques for ₹ 7,400 have been credited in the Pass Book on 5th February, 2023.

(5) A cheque for ₹ 1,000 was returned dishonoured by the bank and weas debited in the Pass Book only.

(6) Interest on Overdraft and Bank charges amounting to ₹ 100 were not entered in the Cash Book.

(7) A cheque of ₹ 500 debited in the Cash Book omitted to be banked.

[Ans. Overdraft as per Cash Book ₹ 36,000.]