On 31st March 2017, the bank balance as per Rajesh Chauhan's Cash Book was ₹ 17,280 Debit. On comparing the Cash Book the Pass, folloiwng defferenecs were found :-
1. Cheques for ₹8,400 sent for collection have not been cleared by the bank so far.
2. Cheques issued but not yet presented for payment ₹5,600.
3. There is a debit of ₹80 in the Pass Book for Bank Charges, but not recorded in the Cash Book.
4. Bank has creadited ₹240 for interset in the Pass Book but these are also not recorded in Cash Book.
5. A customer deposited ₹2,000 direct in teh Bank but these were recorded only in Pass Book.
6. According to standing orders of Rajesh Chauhan, the Bank has made the following payments by debiting his account :-
I. Club Fees ₹500
II. Life Insurance Premium ₹2, 500.
Prepare a Bank Reconcilitaion Statement as on 31st March 2017.

Explanation

When we start with Dr. Balance (favorable balance) as per Cash Book, the answer will be Cr. Balance (favolurable balance) as per pass book.