Overdraft balance shown by the bank column in the cash book of Mr. Vivek is 45,000. Prepare Bank Reconciliation statement as on December 31, 2017
(i) A bill recevable for ₹5,000 previously disconunted with the dark had been dishonoured and debited in the pass book.
(ii) Interset on investment collected by the bank and credited in the pass book ₹1,500.
(iii) Cheques deposited into bank but not yet collected ₹7,500.
(iv) Interset charged by the bank on overdraft balance ₹1,850.
(v) Cheques issued but not yet presented for payment ₹11,350.
(vi) Received a payment derectly from a customer into bank account ₹12,500.
(vii) Cheques recorded in the cash book not sent to the bank for collection was ₹17,500.
(viii) Bank charges debited as per pass book ₹500.

Explanation

When we start with the Cr. Balance (Overdraft) as per Cash Book answer will be Dr. Balance (Overdraft) as per Pass Book.