From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2016.
(a) Two cheques of 2,000 and 5,000 were paid into bank in October, 2016 but were not credited by the bank in the month of December.
(b) A cheque of 800 which was received from a customer was entered in the bank column of the cash book in December 2016 but was omitted to be banked in December, 2016.
(c) Cheques for 10,000 were issued into bank in November 2016 but not credited by the bank on December 31, 2016.
(d) Interest on investment 1,000 collected by bank appeared in the passbook.

Explanation

Balance as per cash book 47800