Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2023 when the Bank 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 of ₹ 2,000 was dishonoured.
(iv) A cheque of ₹ 300 debited in Cash Book but was omitted to be banked.
(v) Interest allowed by bank ₹ 400 but entry was not passed in the Cash Book.