From the following particulars of Mr. Vinod, prepare bank reconciliation statement as on March 31, 2017.
1. Bank balance as per cash book 50,000.
2. Cheques issued but not presented for payment 6,000.
3. The bank had directly collected dividend of 8,000 and credited to bank account but was not entered in the cash book.
4. Bank charges of 400 were not entered in the cash book.
5. A cheques for 6,000 was deposited but not collected by the bank.

Explanation