On 30th June 2014, the bank balance as per Sanjay Yadav's Cash Book was ₹1,500. On comparing with the Pass Book the following information was received :-
1. Cheques amounting to ₹7,290 were issued on 28th june, of which on echeque of ₹7,300 was presented in teh bank for payment on 4th Jualy.
2. Cheques deposited into bank for ₹10,000, but of these cheques for ₹4,000 were cleared and credited in July.
3. Interest and Dividend on ivestments ₹580 collected by bank and credited to his account but he did not have any information this.
4. Life Insurence Premium ₹75-0 paid by bank according to his standing orfers.
5. Bank Charges ₹25 not recorded in the Cash Book.
Prepare a Bank Reconciliation Statment.

Answer

Overdraft (Dr. Balance) as per Pass Book ₹1,395.