From the following particulars of a trader, prepare a Bank Reconciliation Statement as on 31st March, 2019
(i) Bank overdraft as per Cash Book Rs. 52,100
(ii) During the month, the total amount of cheques for Rs. 94,400 were deposited into the bank but of these, one cheque for Rs. 11,160 has been entered into the Pass Book on 5th April.
(iii) During the month, cheqes for Rs. 89,580 were drawn in Favour of creditors. Of them, onc creditor for Rs. 38,580 encashed his cheque on 7th April whereas another for Rs. 4,320 have not yet been encahsed
(iv) As per instructions the bank on 28th March, paid out Rs. 10,500 to creditor but by mistake, the same has not been entered in the Cash Book
(v) According to agreement, on 25th March, a debtor deposited directly into the bank Rs. 9,000 but the same has not been recorded in the Cash Book
(vi) In the month of March, the bank without any intimation, debited his account for Rs. 120 as bank charges and credited the same for Rs. 180 as interest
(viii) Cash deposite of Rs. 5,780 in bank was recorded as Rs. 7,580. The error was rectified by the Bank before 31st March, 2019