Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2023 when Pass Book shows a debit balance of ₹ 2,500:

Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2023 when Pass Book shows a debit balance of ₹ 2,500:

(i) Cheque issued for ₹ 5,000 but up to 31st March, 2023 only ₹ 3,000 could be cleared.

(ii) Cheques deposited for ₹ 5,500 but cheques of ₹ 500 were collected on 10th April, 2023.

(iii) A discounted Bill of Exchange dishonoured ₹ 2,000.

(iv) A cheque of ₹ 300 debited in Cash Book but omitted to be banked.

(v) Interest allowed by bank ₹ 400 but no entry was passed in the Cash Book.

[Overdraft as per Cash Book – ₹ 2,100.]