On 31st December, 2014 the Cash Book of Gopal showed debit balance of 12,000. On comparing the Cash Book with the Pass Book, the following decrepancies were noted :-
(a) Cheques were issued for ₹15,000, but of them cheques for ₹7,700 have not yet been presented.
(b) chequs for ₹8,000 were deposited in bank but of these cheques for ₹2,000 were not recorded not in the Cash Book.
(c ) Cheques deposited in bank but not credited ₹3,800.
(d) A cheque for ₹350 was paid into bank but bank credited the amount with ₹350 by mistake.
(e) Bank received interest on debentures on behalf of Fopal amounting to ₹300.
(f) It was also found thet the total of one page on the payment side of the Cash Book was ₹4,520 but it w written on the next page as ₹5,420 but it was written on the next page as ₹5,420.
Prepare a Bank Eonciliation Statement.

Answer

Cr. Balance as per Pass Book ₹19,280.