On 31st March, 2025 the Pass Book of Mr. Janaki Dass showed a credit balance of ₹ 20,600. Prepare a Bank Reconciliation Statement from the following information:

On 31st March, 2025 the Pass Book of Mr. Janaki Dass showed a credit balance of ₹ 20,600. Prepare a Bank Reconciliation Statement from the following information:

(i) Cheques amounting to ₹ 15,000 were drawn in March, out of which cheques for ₹ 5,500 were presented for payment on 3rd April.

(ii) A cheque for ₹ 5,475 was deposited into the bank, but wrongly entered in the Cash Book as ₹ 5,745.

(iii) A cheque of ₹ 5,000 which was received from a customer was entered in the cash column of the Cash Book in March, but was omitted to be banked in the month of March.

(iv) Bank charges entered in the Cash Book twice ₹ 300.

[Ans. Debit balance as per Cash Book ₹ 15,070.]