Rim Zim Ltd. Maintains a current with the State Bank of India. On 31st March, 2017, the bank column of its cash book showed a debit balance of ₹1,54,300. Howerver, the bank statement showed a different balance as on that dete. The follwing were the reasons for the difference ,
(i) Cheques deposited, but not yet credited by the bank. ₹
(ii) Cheques issued, but not yet presented for payment 75,450
(iii) Bank charged not yet recorded int eh cash book 80,760
(iv) Cheques received by the bank directly from trade debtors 1,35,200
(v) Insurance premimum paid by the bank as per standing instructions, but not yet recorded in the cash book. 15,400
(vi) Dividend collected by the bank but not yet recorded in the cash book Find out the balance as per the bank statement as on 31st March, 2017

Answer

Cr. Balance as per Pass Book ₹2,79,275.