A business r eceicves its bank statement showing the closing balance as Rs. 8,500 overdrawn. It is found that there were unpresented cheques amounting to Rs. 2,000 and uncredited deposits amounted to Rs. 1,500. Overdraft as per Cash Book is
(i) A cheque of Rs. 540 issued to Mohan has not been presented for payment
(ii) A post-dated cheque for Rs. 100 has been debited in the bank column of the Cash Book but under no circumastances was it possibe to present is.
(iii) Four cheques of Rs. 1,200 sent to the bank have not been collected so far. A cheque of Rs. 400 deposited in the bank been dishonoured
(iv) As per instruction , the bank paid Rs. 50 as Fire Insurance premium but the entry has not been made in the Cash Book.
(v) There was a debit in the Pass Book of Rs. 15 in respect and a credit of Rs. 25 for interest on Current Account but no record exists in the Cash Book.
(vi) Cheque of Rs. 5,000 dated 15th April, 2019 issued to M&Co. Was dishonoured being post dated. It was also not recorded in the books of account yet.