The bank statement of Mr. James Flint showed and overdraft to the tune of ₹60,400 as on 31-12-2014. Cash Book shwed a debit balance of ₹2,00,120 as on the same date. The following further facts are available :
(a) Cheque issued to Tax Consultants was not cashed till 31-12-2014.
(b) Cheque issued to Management Consultancy Services was cashed on 14-1-2015.
(c ) Cheque received from M/s General Studies and deposited into the bank was credited in the account on 3-1-2015.
(d) Dividend warrant deposited on 29-12-2014.
(e ) Bank charge not adjusted in books of Mr. Flint till 31-12-2014
(f) Interest credited by the bank not adjusted in the books till 31-12-2014.
Prepare a Bank Reconciliation Statement ofMr. James Flint as on 31-12-2014.