Prepare a Bank Reconciliation Statement as on 31st March, fromt the following
(i) On 31st March, 2019 Cash Book of firm showed bank balance or Rs. 31,000 (Dr.)
(ii) Cheques had been issued for Rs. 30,000 out of which cheques of Rs. 24,000 were presented for payment
(iii) Cheques of Rs. 8,400 wre deposited in the bank on 28th March, 2019 but had not been credited by the bank. Also a cheque of Rs. 3,000 entered in the Cash Book on 30th March, 2019 was banked on 3rd April.
(iv) A cheque from Suresh for Rs. 2,400 was depostied by the bank on 26th March, ,2019 was dishobnoured, advice was received on 2nd April
(v) Pass Book showed bank charges of Rs. 120 debited by the bank
(vi) One of the Debtors deposited Rs. 3,000 in the bank account of the firm on 26th March, 2019 but the intimation in this respect was received from the bank on 2nd April

Answer

Balance as per Pass Book - Rs. 31,080