Bank balance of 40,000 showed by the cash book of Atul on December 31, 2016. It was found that three cheques of 2,000, 5,000 and 8,000 deposited during the month of December were not credited in the passbook till January 02, 2017. Two cheques of 7,000 and 8,000 issued on December 28, were not presented for payment till January 03, 2017. In addition to it bank had credited Atul for 325 as interest and had debited him with 50 as bank charges for which there were no corresponding entries in the cash book. Prepare a bank reconciliation statement as on December 31, 2016.