On comparing the Cash Book with Pass Book of Naman it is found that on March 31, 2017, bank balance of ₹40,960 showed by the Cash Book differs form the bank balance with regard to the following :
(a) Bank charges ₹100 on March, 31 2017, are not endtered in the Cash Book.
(b) Om March 21, 2017, a debtor paid ₹2,000 into the company 's bank in settlement of his account, but no entery was made in hte Cash Book of the company in respect of this,
(c ) Cheques totalling ₹12,980 were issued by the company and duly recorded in teh Cash Book beore March 31, 2017, but had not been presented at the bank for payment until after that date.
(d) A bill for ₹6,900 discounted with the bank on March 31st 2017, but not credited by the bank until the following day.
(f) No entry has been made in the Cah Book to record the dishonour on March 15, 2017 of a cheque for ₹650 received form Bhanu.
Prepare a Reconciliation Statement as on March 31, 2017