Prepare bank reconciliation statement of Dinesh on 30th June 2024 with following particulars: Pass Book showed an overdraft of ₹ 15,000 on 30th June 2024.

Prepare bank reconciliation statement of Dinesh on 30th June 2024 with following particulars:

(i) Pass Book showed an overdraft of ₹ 15,000 on 30th June 2024.

(ii) A cheque of ₹ 200 was deposited in bank but not recorded in Cash Book.

(iii) Cheques of ₹ 17,000 were issued but cheques worth only ₹ 10,000 were presented for payment up to 30th June.

(iv) Cheques of ₹ 2,000 were received and recorded in Cash Book but not sent to bank.

(v) Cheques of ₹ 10,000 were sent to bank for collection; out of these cheques of ₹ 2,000 and of ₹ 1,000 were credited respectively on 8th July and 10th July and the remaining cheques were credited before 30th June.

(vi) Bank paid ₹ 300 fee of Chamber of Commerce on behalf of Dinesh, which was not recorded in Cash Book.

(vii) Bank charged interest on overdraft ₹ 800 which was not recorded in Cash Book.

(viii) ₹ 40 for bank charges were recorded two times in Cash Book and bank expenses of ₹ 35 were not at all recorded in Cash Book.

(ix) Total of credit side of bank coloumn of Cash Book was undercast by ₹ 1,000 by mistake.

[Ans. Overdraft as per Cash Book ₹ 15,105.]