On checking the Bank Pass Book it was found that it showed an overdraft Rs. 5,220 as on 31st March, 2019 while as per Ledger it was different. The following differences were noted :
(i) Cheques deposited but not yet credited by the bank Rs. 6,000
Cheques dishonoured and debited by the bank but not given effect ot it in the Ledger Rs. 800
(iii) Bank charges debited by the Debit Memo not received fro the bank Rs. 50
(iv) Interest on overdraft excess credited in the Ldger Rs. 200
(v) Wrongly credited by the bank to account , deposite of some other party Rs. 900
(vi) Cheques issued but not presented for payment Rs. 400

Answer

Dr. Balance as per Cash Book ₹130.