On 1st January, 2019 Naresh had on overdraft of Rs. 40,000 as shown by his Cash Book in the Book column. Cheques amounting to Rs. 10,000 had been deposited by him but were not collected to the bank by 1st January, 2019. He issued chequs of Rs. 7,000 which were not presented to the bank for payment up to that day. There was also a debit in his Pass Book of Rs. 600 for intrested and Rs. 500 for bank charges
Prepare a Bank Reconciliation Statement

Answer

Overdraft as per Pass Book -Rs. 44,100