Ram Behari has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank balance on 31st March, 2023 was ₹ 72,950

Ram Behari has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank balance on 31st March, 2023 was ₹ 72,950. He sent cheques for ₹ 90,075 to his bank for collection but cheques amounting to ₹ 43,769 were not collected by that date. Out of the cheques issued by him for payment of his debts, cheques for ₹ 29,344 were not presented for payment.

Prepare Bank Reconciliation Statement and determine the balance as shown by his Bank Pass Book.