On 31st December, 2024 the Cash Book of Gopal showed debit balance of ₹ 12,000. On comparing the Cash Book with the Pass Book, the following discrepancies were noted

On 31st December, 2024 the Cash Book of Gopal showed debit balance of ₹ 12,000. On comparing the Cash Book with the Pass Book, the following discrepancies were noted:-

(a) Cheques were issued for ₹ 15,000, but of them cheques for ₹ 7,700 have not yet been presented.

(b) Cheques for ₹ 8,000 were deposited in bank but of these cheques for ₹ 2,000 were not recorded in the Cash Book.

(c) Cheques deposited in bank but not credited ₹ 3,800.

(d) A cheque for ₹ 350 was paid into bank but bank credited the amount with ₹ 530 by mistake.

(e) Bank received interest on debentures on behalf of Gopal amounting to ₹ 300.

(f) It was also found that the total of one page on the payment side of the Cash Book was ₹ 4,520 but it was written on the next page as ₹ 5,420.

Prepare a Bank Reconciliation Statement.

[Ans. Cr. Balance as per Pass Book ₹ 19,280.]