On 30th June, 2014 the Pass Book of Sh. Mahabir Preshad showed a balanve of ₹22,000. On comparing the Pass Book with Cash Book the following differences were found :-
1. Maharib Prashad had paid into the Bank on 26th June four cheques for ₹3,000, ₹6,000, ₹10,000. Of these, the cheque for 6,000 ws credited by the bank in July 2014.
2. On 23rd June three cheques were drawn for 12,000, 13,000 and ₹ 16,000. The first two cheques were presented to the bank for payment in June and the thired in July 2014.
3. Cheques amouting to ₹3,600 were deposited in the bank but no entry was passed in the Cash Book.
4. Bank charges entered in Cash Book twice ₹50.
5. Cheque received entered twice in the Cash Book ₹3,200.