From the following items prepare a Bank Reconciliation Statement on 31st May 2024: Bank balance as per Cash Book on 31st May 2024 ₹ 17,600

From the following items prepare a Bank Reconciliation Statement on 31st May 2024:

(a) Bank balance as per Cash Book on 31st May 2024 ₹ 17,600.

(b) Cash and cheques totalling ₹ 36,000 were sent to bank during May but one cheque of ₹ 11,800 was shown in the Pass Book on 2nd June.

(c) As per instructions bankers have directly collected ₹ 4,100 from a customer but there is no mention of it in the Cash Book.

(d) Three cheques for ₹ 10,000, ₹ 12,000 and ₹ 4,800 respectively were drawn on 27th May but the cheque for ₹ 4,800 was encashed on 1st June.

(e) On 31st May bankers had debited ₹ 45 as bank charges but had intimated it on 3rd June.

(f) ₹ 16,200 were withdrawn from bank on 25th May but there is no entry for it in the Cash Book.

[Ans. Overdraft Balance as per Pass Book ₹ 1,545.]