Ramesh has his account with Punjab National Bank, Delhi. According to his Cash Book, his bank balance on 31st March, 2022 was ₹ 72,950

Ramesh has his account with Punjab National Bank, Delhi. According to his Cash Book, his bank balance on 31st March, 2022 was ₹ 72,950. He sent cheques for ₹ 90,075 to his bank for collection but cheques amounted to ₹ 43,769 were not collected by that date. Out of the cheques issued by him in payment of his debts, cheques for ₹ 29,344 were not presented for payment. Prepare Bank Reconciliation Statement.

[Balance as per Pass Book – ₹ 58,525.]