While comparing the cash book of Mayank with tha bank pass book on 30th september, 2016 you find the following :
(i) The bank pass book showed a debit balance of ₹15,000.
(ii) Bank paid insurance premium ₹2,000, but it was recorded as ₹200 only in cash book.
(iii) Cheques issued in favour of suppliers in September, 2016 amounted to ₹55,000, but cheques of ₹50,000 only were preseted for payment upto 30th September, 2016.
(iv) Derect deposit of ₹10,000 in Mayank's bank account by a customer on 25th September, 2016 had not been recorded in the cash book.
(v) Dividend collected by abnk, but not recorded in cash book ₹1,000.
(vi) Bank charged ₹300 for its services, but they were yet to be recorded in cash book.
(vii) Cheques amounting to ₹78,000 were deposited with bank in the last week of september, 2016 but cheques for ₹51,000 only had been cleqred before 1st October, 2016.
Prepare the bank reconciliation statement ascertaining bank balance/overdraft as per cash book.