From the following particulars, aserctain the bank balance as per Pass Book as on 31st March, 2019 ,(a) without correcting the Cash Book balance and (b) after correcting the Cash Book balance :
(i) The bank balace as per Cash Book on 31st March. 2019 Rs. 40,000
(ii) Cheques issued but not encashed up to 31st March, 2019 amounted to Rs. 10,000
(iii) Cheques paid into the bank, but not cleared up to 31st March, 2019 amouted to Rs. 15,000
(iv) Interset on investments collected by the bank but not entered in the Cash Book Rs. 500
(v) Cheques deposited in the bank but not entered in the Cash Book Rs. 12,500
(vi) Bank charges debited in the Pass Book but not entered in the Cash Book Rs. 100

Answer

Corrected balance as per Cash Book -Rs. 52,900
Balance as per Pass Book -Rs. 47,900