Prepare bank reconciliation statement as on December 31, 2017. This day the passbook of Mr. Himanshu showed a balance of 7000 B
(a) Cheques of 1,000 directly deposited by a customer.
(b) The bank has credited Mr. Himanshu for 700 as interest.
(c) Cheques for 3000 were issued during the month of December but of these cheques for 1,000 were not presented during the month of December.

Explanation

Balance as per cash book 3300