Prepare a Bank Reconciliation Statement as on 31st Dec., 2012 from the following transactions :
(i) Bank overdraft as per Pass Book ₹22,000 as on 31st Dec.
(ii) On 28th Dec., cheques had been issued for ₹50,000 of which cheques worth ₹6,000 only had been encashed upto 31st Dec.
(iii) Cheques amounted to ₹4,500 had been paid into the bank for collection but out of these only ₹1,000 had been credited in the Pass Book.
(iv) The bank has charged Rs. 1, 500 as interest on overdraft and the intimation of which has not been received as yet.
(v) Bank has collected Rs. 1, 600 directly in respect of interest of interest on investment.
(vi) A cheque of Rs. 1,200 has been debited in bank column of Cash Book, but it was not sent to bank at all.