On 31 st March, 2019 bank column of the Cash Book showed a debite balance of ₹4900. Banke Stattement of Pass Book showed credit blance ₹ 37,400. Entries in the Cash Book and Pass were compared and following differences were idntified :
(i) Cheques of Syam ₹ 9,000 and of Mohan ₹ 15,000 were deposited in the bank but were not collected up to 31 st March, 2019
(ii) Ramesh, a debtor, deposited a cheque of ₹ 8,000 directly into the bank.
(iii) Bank had credite4d ₹ 500 as interest which was not recorded in Cash Bank.
(iv) Cheque for ₹ 10,000 issued to Radhey Shyam was not presented for payment.
(v) Bank debited the accunt by ₹ 6,000 being insurance premium aid as per standing instruction.
(vi) Bank debited the account by ₹7,000 being bank charges.
You are required to prepare Bank Reconciliation Statement as on 31at March, 2019 .

Explanation