On 30th June, 2016, the bank Cloumn of Anil's Cash Book showed a balance of ₹8,250. On examination of the Cash Book and bank statemant you find that :
1. Out of total cheques amounting to ₹8,000 issued, cheques amounting to ₹5,800 have been presented for payment upto 30th June, 2016.
3. On 28th June a customer deposited ₹3,500 direct in the bank accout but it was entered only in the Pass Book.
4. Debit side of Anil's Cash Book (Bank Column) has been overcast by ₹100.
5. No entry has been made in the Cash Book for the Rent of ₹800 paid by bankers accrding to Anil's standing instructions.
6. The Pass Book showed a credit a credit of ₹ 320 for interset and a debit of ₹40 for bank charges, but these have not been entered in the Cash Book.
Prepare a Bank Reconciliation Statement as on 30st June, 2016.

Explanation

In the above illustration, it has not been clearly stated whether the Cash Book balance given at the start is a debit or credit. Hence, it will be treated as debit balance.