From the following particulars, ascertain the Bank balance as per bank Statement as on 31st March, 2019 (a) without adjusting the Cash Book balance and (b) after adjusting the Cash Book balance :
(i) Bank balance ae per Cash Book on 31st March, Rs. 80,000
(ii) Cheques issued but not encahsed up ot 31st March, 2019 amounted to Rs. 20,000
(iii) Cheques piad into the bank but not cleared up to 31st March, 2019 amounted to Rs. 30,000
(iv) Intrest on investments collected by the bank but not recorded in the Cash Book Rs. 1,000.
(v) Cheques deposited in the bank but not recorded in the Cash Book Rs. 25,000
(vi) Bank Charges debited in the Bank Statement but not recordded in Cash Book Rs. 200
(vii) A bill for Rs. 20,000 was discounted with the Bank and recorded in the Cash Book as Rs. 20,000. The proceeds credited by Bank to the account was Rs. 18,500

Explanation

(a) Preparation of Bank Reconciliation Statement without adjusting Cash Book balance: