From the following particulars, prepare Bank Reconciliation Statement as on 31st March, 2019
(i) Balance as per Pass Book on 31st March, 2019 overdraft Rs. 80,000.
(ii) Cheques drawn on 25th March, 2019 but not presented for payment till April, 2019 Rs. 15,000 , Rs. 5,000 and Rs. 8,000.
(iii) Interest on bank overdrarft not entered in ithe Cash Book Rs. 2,000.
(iv) Outstation cheque Rs. 30,000 deposited into bank but collected in April, 2019.
(v) Rs. 10,000 Insurance premium paid by the bank as per the trader's standing inctructions has not been enetred in the Cash Book.
(vi) Chamber of Commerce fee Rs. 3,000 paid by the for traders but not recorded in the Cash Book.
(vii) Collection charges of Rs. 1,000 charfed by the bank but noe entered in the Cash Bank.
(viii) Bill discounted dishonoured but not recorded in the Cash Book Rs. 5,000.

Explanation