The Cash book of Mr. Chauhan showen a balance of ₹20,000 on 31st December, 2018 at the bank. The figure did not agree with the bank Pass Book. A comparison of the two recealed the following :
(a) The bank has credited Mr. Chauhan with ₹6,000, the annual premium on his life policy according to his standing instrutions and with ₹150 as bank charges.
(b) The bank has credited Mr. Chauhan by ₹15,000, the proceeds of a bill.
( c) Mr. Chauhan sent for collection by cheques amounting ₹60,000 out of which cheques for ₹48,000 have been credited by bank till 31 st December.
(d) The cash collection in the bank column on the same day but it was banked on the 2nd January, 2019.
Mr. Chauhan issued cheques totalling ₹1,00,000 of which those of ₹36,000 have not been presented by 31st December, 2018.
Show the corrections to be made in the Cash Book so as to ascertain the balance to be shown in the Balance Sheet and then prepare the Bank Reconciliation Statement.