Bank Statement of a customer shows bank balance of ₹ 62,000 on 31st March, 2023. On comparing it with the Cash Book the following discrepancies were noted:

Bank Statement of a customer shows bank balance of ₹ 62,000 on 31st March, 2023. On comparing it with the Cash Book the following discrepancies were noted:

(i) Cheques were paid into the bank in March, 2023 but were credited in April, 2023:

P – ₹ 3,500; Q – ₹ 2,500; R – ₹ 2,000.

(ii) Cheques issued in March, 2022 were presented in April, 2023:

X – ₹ 4,000; Q – ₹ 4,500.

(iii) Cheques for ₹ 1,000 received from a customer entered in the Cash Book but was not banked.

(iv) Pass Book shows a debit of ₹ 1,000 for bank charges and credit of ₹ 2,000 as interest.

(v) Interest on investment ₹ 2,500 collected by the bank appeared in the Pass Book.

Prepare Bank Reconciliation Statement showing the balance as per Cash Book on 31st March, 2023.

[Balance as per Cash Book – ₹ 59,000.]