The passbook of Mr. Mohit current account showed a credit Balance of 20,000 on dated December 31, 2016. Prepare a Bank Reconciliation Statement with the following information.
(i) A cheque of 400 drawn on his saving account has been shown on current account.
(ii) He issued two cheques of 300 and 500 on of December 25, but only the Ist cheque was presented for payment.
(iii) One cheque issued by Mr. Mohit of 500 on December 25, but it was not presented for payment whereas it was recorded twice in the cash book.

Explanation

Balance as per cash book 18,900