From the following particulars, prepare Bank Reconciliation Statement of Ms Sapna:
(i) Credit balance as per Pass Book on 30th November, 2022 was ₹ 84,000.
(ii) Cheques of ₹ 28,000 were deposited in the bank but cheques of ₹ 6,000 had not been cleared up to 30th November, 2022.
(iii) Cheques of ₹ 28,000 were issued but cheques for ₹ 9,600 had not been presented for payment up to 30th November, 2022.
(iv) Bank charges debited in the Pass Book ₹ 2,800.
(v) Bank received directly dividends of ₹ 7,440 up to 30th Nevember 2022.