On 30th June, 2022 bank column of the Cash Book of Gurman showed balance of ₹ 12,000 but the Pass Book showed a different balance due to the following reasons:

On 30th June, 2022 bank column of the Cash Book of Gurman showed balance of ₹ 12,000 but the Pass Book showed a different balance due to the following reasons:

(i) Cheques paid into the bank ₹ 8,000 but out of these only cheques of ₹ 6,500 credited by bankers.

(ii) The receipts column of the Cash Book undercast by ₹ 200.

(iii) On 29th June, a customer deposited ₹ 3,000 directly in the Bank Account but it was entered in the Pass Book only.

(iv) Cheques of ₹ 9,200 were issued of which ₹ 2,200 were presented for payment on 15th July.

(v) Pass Book shows a credit of ₹ 330 as interest and a debit of ₹ 60 as bank charges.

(vi) The bank had wrongly debited the account of Gurman by ₹ 2,000, which was rectified after 31st December, 2022.

Prepare Bank Reconciliation Statement as on 31st December, 2022.

Prepare Bank Reconciliation Statement as on 30th June, 2022.

[Balance as per Pass Book – ₹ 14,170.]