On 31st January, 2017 the Pas Book of Shri M.L. Gupta shows a debit balance of ₹41,000. Prepare b bank reconciliation from the following particulars :-
1. Cheques amounting to ₹15,600 were drawn on 27th January, 2017. Out of which cheques for ₹11,000 were encashed up to 31-1-2017.
2. A wrong debit of ₹800 has been given by the bank in the Pass Book.
3. Acheque for ₹200 was credited in the Pass Book but was not recorded in the Cash Book.
4. Cheques amounting to ₹21,000 were deposited for collection. But out of these, cheques for ₹7,400 have been credited in the Pass Book on 5th February, 2017.
5. A cheque for ₹1,0000 was returned dishonoured by the bank and was debited in the Pass Book only.
6. Interest on overdraft and bank charges amounting to ₹100 were not entered in the Cash Book.
7. A cheque of ₹500 debited in teh Cash Book omitted to be banked.