Balance as per passbook of Mr. Kumar is 3,000.
(a) Cheque paid into bank but not yet cleared Ram Kumar 1,000 Kishore Kumar 500
(b) Bank Charges 300
(c) Cheque issued but not presented Hameed 2,000 Kapoor 500
(d) Interest entered in the passbook but not entered in the cash book 100 Prepare a bank reconciliation statement.