From the following particulars of Anil & Co. prepare a bank reconciliation statement as on August 31, 2017.
1. Balance as per the cash book 54,000.
2.100 bank incidental charges debited to Anil & Co. account, which is not recorded in cash book.
3. Cheques for 5,400 is deposited in the bank but not yet collected by the bank.
4. A cheque for 20,000 is issued by Anil & Co. not presented for payment.

Explanation