On comparing the Cash Book os Saksham with the Pass Book , following discrepanicies were noted :
(i) Out of ₹ 41,000 pain in by cheques into the bank on 25th, March cheques amonting to ₹ 15,000 were collected on 5th April,
(ii) Out of cheques drawn amounting to ₹ 15,600 on 28th March a cheque for ₹ 5,000 was presented on 3rd April.
(iii) A cheque for ₹ 2,000 entered in Cash Book but omitted to be banked on 31st March.
(iv) A chequ for ₹ 1,200 depossited into bank omitted to be recorded in Cash Book and was collected by the bank 29th March.
(v) A bill receivable for ₹ 1,040 previously discounted (discount ₹ 40) with the bank had been dishonoured but advice was received on 3rd April.
(vi) A cheque ₹ 20,000 was retired/pair by the bank under a rebate of ₹ 300 but the full amount of the bill was credited in the bank column of the Cash Boook.
(vii) A cheque of ₹ 5,000 wrongly credited in the Pass Book on 29th March was reversed on 2nd April.
(viii) Bank had wrongly debtied ₹ 10,000 in the account on 31st March and reversed it on 10th April. 2019
(ix) A chequ of ₹ 400 drawn on the Saving Account has been shown as on Current Account in Cash Book.
Prepare a Bank Reconciliation Statement as on 31st March, 2019 if the Balance as per Cash Book on 31st March was ₹ 79,140