Prepare Bank Reconcilation Statement from the following particulars on 31st July, 2018 :
(i) Balance as per the Pass Book Rs. 50,000
(ii) Threee cheques for the Rs. 6,000 Rs. 3,937 and Rs. 1,525 issued in last week of July, 2018 were presented for payment to the bank in August, 2018
(iii) Two cheques of Rs.500 Rs. 650 sent to the bank for collection were not entered in the Pass Book by 31st July, 2018
(iv) The bulk charged Rs. 460 for its commission and allowed interest of Rs. which were not mentioned in the Bank Column of the Cash Book.

Answer

Balance as per Cash Book - Rs. 40,048