From the following particulars of Asha & Co. prepare a bank reconciliation statement on December 31, 2017.
Overdraft as per passbook
20,000 Interest on overdraft 2,000
Insurance Premium paid by the bank 200
Cheque issued but not presented for payment 6,500
Cheque deposited but not yet cleared 6,000
Wrongly debited by the bank 500

Explanation