On 31st March 2019, the bank cloumn of the Cash Book of Mr. Sanjeev disclosed an overdraft balance of ₹8,300. On examining the Cash Book and bank statement you find that :
(i) Cheques were deposited into bank for ₹16,000, but of these cheques for ₹4,600 were cleared and credited in April 2019.
(ii) Cheques were issued for ₹7,500, out of which chequs for ₹6,000 had been presented for payment in March 2019.
(iii) In March Mr. Sanjeev had disconunted with bank a bill of exchange for ₹10,000 shown had entered this amount in the Cash Book, but the proceeds credited, as shown by the Pass Book, amounted to ₹9,600.
(iv) No entry in made in the Cash Book of an amount of ₹6,100 directly deposited by a custor in the bank account.
(v) Bank column of the payment side the Cash Book was undercast by ₹1,000.
(vi) Payment of incurance premium of ₹2,000 and recept of insurance claim of ₹8,000 appear in the Pass Book but not entered in the Cash Book.
(vii) A cheque for ₹3,500 issued to Mr. X was omitted in the cash column of the Cash Book.
(viii) A cheque for ₹2,800 issued to Mr. Y was entered in cash cloumn of the Cash Book.
Make the apropriate adjstments in the Cash Book prepare a bank reconciliation statement with the Amended Cash Book balance as on 31st March 2019.