On 30th June, 2024 the Pass Book of Sh. Mahabir Prashad showed a balance of ₹ 22,000. On comparing the Pass Book with cash Book the following differences were found

On 30th June, 2024 the Pass Book of Sh. Mahabir Prashad showed a balance of ₹ 22,000. On comparing the Pass Book with cash Book the following differences were found:-

(1) Mahabir Prashad had paid into the Bank on 26th June four cheques for ₹ 3,000; ₹ 6,000; ₹ 8,000 and ₹ 10,000. Of these, the cheque for ₹ 6,000 was credited by the bank in July.

(2) On 23rd June three cheques were drawn for ₹ 12,000; ₹ 13,000 and ₹ 16,000. The first two cheques were presented to the bank for payment in June and the third in July.

(3) Cheques amounting to ₹ 3,600 were deposited in the bank but not entry was passed in the Cash Book.

(4) Bank charges entered in Cash Book twice ₹ 50.

(5) Cheque received entered twice in the Cash Book ₹ 3,200.

Prepare a Bank Reconciliation Statement as on 30th June 2024.

[Ans. Dr. Balance as per Cash Book ₹ 11,550.]