From the following particulars, ascertain the bank balance as per the Pass Book as on 31st March, 2026 (a) without correcting the Cash Book balance and (b) after correcting the Cash Book balancе:

From the following particulars, ascertain the bank balance as per the Pass Book as on 31st March, 2026 (a) without correcting the Cash Book balance and (b) after correcting the Cash Book balancе: (i) The bank balance as per the Cash Book on 31st March, 2026 40,000. (ii) Cheques issued but not presented for payment up to 31st March, 2026 amounted to 10,000. (iii) Cheques paid into the bank, but not cleared up to 31st March, 2026 amounted to 15,000. (iv) Interest on investments collected by the bank but not entered in the Cash Book 500. (v) Cheques deposited in the bank but not entered in the Cash Book 12,500. (vi) Bank charges debited in the Pass Book but not entered in the Cash Book 100. Solution:-