" Which balance of the bank column in the cash book signifies bank overdraft? "

Credit balance of bank account in cash book shows :

Overdraft balance shown by the bank column in the cash book of Mr. Vivek is 45,000. Prepare Bank Reconciliation statement as on December 31, 2017 (i) A bill recevable for ₹5,000 previously disconunted with the dark had been dishonoured and debited in the pass book. (ii) Interset on investment collected by the bank and credited in the pass book ₹1,500. (iii) Cheques deposited into bank but not yet collected ₹7,500. (iv) Interset charged by the bank on overdraft balance ₹1,850. (v) Cheques issued but not yet presented for payment ₹11,350. (vi) Received a payment derectly from a customer into bank account ₹12,500. (vii) Cheques recorded in the cash book not sent to the bank for collection was ₹17,500. (viii) Bank charges debited as per pass book ₹500.

You are given the following particulars: (i) Debit balance in the bank column as per the Cash Book on 31st March, ,2019 was Rs. 50,000 (ii) Cheques and drafts deposited into the bank but not collected Rs. 5,000 (iii) Cheque of Rs. 10,000 was issue but not presenete dor payment. (iv) Bank charges of Rs. 50 for expenses were not recorded in the Cash Book (v) Intreste of Rs. 5,000 wrongly debitd by the bank and also recorded in the Cash Book was reversed by it on 31st March, 2019 Pass necessary entries in Cash Book and prepare Bank Reconciliation Statement on 31st March, 2019