Prepare a bank reconciliation statement from the following particulars and show the balance as per cash book
(i) Balance as per passbook on March 31, 2017 overdrawn 20,000.
(ii) Interest on bank overdraft not entered in the cash book 2,000.
(iii) 200 insurance premium paid by bank has not been entered in the cash book.
(iv) Cheques drawn in the last week of March 2017, but not cleared till date for 3,000 and 3,500.
(v) Cheques deposited into bank on February 2017, but yet to be credited on dated March 31, 2017 6,000.
(vii) Wrongly debited by bank 500.

Explanation

Overdraft as per cash book 17,800