On 31st March, 2019 Cash Book of Mahesh showed debit bank balance of Rs. 75,000. When compared with the Bank Statement, following facts wre discovered. On 30th March, two cheques of Rs. 5,000 and Rs. 7,000 were deposited uin the bank but werr not realised till date. On 28th March, three cheques of Rs. 6,000 ,Rs. 8,000 and Rs. 12,000 were issued but none of these were presented to the bank fro payment. On 31st March, bank credited Rs. 1,250 as interest charges but this was not recorded in the Cash Book . Similarly, the bank had charged Rs. 150 as bank charges but his was not recorded in the Cash Book.
Bank paid insurance premium of Rs. 5,000 but it was recorded as Rs. 500 in Cash Book
Prepare Bank Reconciliation Statement on 31t March 2019

Answer

Balance as per Pass Book - Rs. 85,600