On 31st March, 2023, Pass Book showed a balance of ₹ 25,000. Prepare a Bank Reconciliation Statement from the following particulars:

On 31st March, 2023, Pass Book showed a balance of ₹ 25,000. Prepare a Bank Reconciliation Statement from the following particulars:

(i) Cheques of ₹ 20,000 were deposited in Bank on 27th March, 2023, out of which cheques of ₹ 5,000 were cleared on 1st April, 2023. Rest are not cleared.

(ii) On 29th March, 2023, cheques were issued amounting to ₹ 15,000, out of which cheques of ₹ 3,000 were presented in March, ₹ 4,000 on 2nd April and rest were not presented.

(iii) Cheques of ₹ 10,000 were deposited in Bank on 28th March, 2023, out of which cheques of ₹ 4,000 were cleared on 2nd April, 2023 and rest are dishonoured.

(iv) Interest on investment collected by bank does not appear in the Cash Book ₹ 800.

(v) A cheque of ₹ 9,000 deposited into bank was dishonoured on 30th March, 2023 but no intimation was received from the bank till 31st March.

(vi) Bank has debited ₹ 1,500 and credited ₹ 1,200 in our account.

[Ans. Dr. Balance as per Cash Book ₹ 51,500.]