Prepare a Bank Reconciliation Statement in the books of Bharti as on 31st January 2023: Balance as per Pass Book as on 31st Janauary was ₹ 62,500.

Prepare a Bank Reconciliation Statement in the books of Bharti as on 31st January 2023:

(a) Balance as per Pass Book as on 31st Janauary was ₹ 62,500.

(b) Cheque of ₹ 17,800 was issued by her on 28th January but this was not presented for payment till 31st January.

(c) A cheque of ₹ 4,000 issued to Mr. Rahim, was taken in the cash column.

(d) A cheque of ₹ 15,000 was paid into bank but was omitted to be entered in the cash book.

(e) The bank has charged ₹ 55 as its commission and has allowed interest ₹ 50.

[Ans. Dr. Balance as per Cash Book ₹ 33,705.]