Prepare Bank Reconcilation Statement from the details given below and ascertain the balance as per Gami's Cash Book as on 31st March, 2019 :
(i) Bank overdraft balance as per Pass Book was Rs. 12,000 whereas Cash Book showed credit balance of Rs. 30. 760
(ii) Cheqeus to creditors amounting to Rs. 20,000 in the month of March, 2019 of which cheques wrorth Rs. 3,000 were presentd to the bank up to 31st March, 2019
(iii) A cheque of Rs. 6,000 received from Raj was deposited in the Bank Account on 26th March, 2019 but no entry was passed in the Cash Book. The same was collected and credited to Gami's Account on 29th March , 2019
(vi) A cheque of Rs. 2,000 received from Baria on 20th March, 2019 was recorded in the discount column of the Cash Book and was not banked.
(v) A bank draft for Rs. 5,000 favouring Rajesh was taken and recorded in Cash Book. But, bank charges of Rs. 40 were not recorded.
(vi) The pass Book showed that the bank had collected Rs. 4,000 as interest on Goverment Securities. The bank had charged intested Rs. 500 and bank charges Rs. 200. These were not recorded in the Cash Book.
(vii) Gami had issued chaque of Rs. 7,5000 as his LIC premium. Thc cheque was dishonourd due to technical reasons. He paid cash of LIC aagainst the dishonoured cheque. No entry was passed in the Cash Book for dishonour of cheque.