Prepare Bank Reconciliation Statement as on 31st March, 2019 from the following paticulars:
(i) R's overdrafy as per Pass Book Rs. 12,000 as on 31st March,
(ii) On 30th March , cheques had been issued or Rs 70, 000 of which cheques amounting to Rs. 3,000 only had been encashed up to 31st March.
(iii) Cheques amounting to Rs. 3,500 had been paid into the bank for collection but of theses only Rs. 500 had been credited in the Pass Book.
(iv) BAnk has charged Rs. 500 as interest on overdraft and the initmation of which has been received on 2nd April 2019
(v) Bank Pass Book shows credit for Rs. 1,000 representing Rs. 400 paid by debtor of R direct into the bank and Rs. 600 collected directly by the bank in respect of interes on R's investment . R had no knowledge of these items
(vi) A cheque for Rs. 200 has been debited in the bank column of Cash Book by R but it was not sent to the bank at all

Answer

Overdraft as per Cash Book-Rs. 76,300