Kumar find that the bank balance shown by his cash book on December 31, 2017 is 90,600 (Credit) but the passbook shows a difference due to the following reason: A cheque (post dated) for 1,000 has been debited in the bank column of the cash book but not presented for payment. Also, a cheque for 8,000 drawn in favour of Manohar has not yet been presented for payment. Cheques totaling 1,500 deposited in the bank have not yet been collected and cheque for 5,000 has been dishonoured.