On 30th June, 2016, the pass book of Nataraj showed a bank overdrat of 46,000. The following additional information is available. You are requred to prepare a bank reconciliation statement as on the above mentioned date :
(i) Out of total cheques issued, cheques for ₹22,000 have not been presented for payment so far.
(ii) Cheques paid into bank for collection, but not yet cleared total ₹31,000.
(iii) Bank has charged ₹2,300 as interest on overdraft : it does not appear in chsh book.
(iv) A customer has directly deposited ₹8,300 with bank in Nataraj's account for which there is no entry in cash book.
(v) Dividend on shares collecteed by bank and credited in the pass book amounts to ₹2,000 for which no intimation has been given no Nataraj so far.
(vi) A bill for ₹10,000 discounted with the bank was sishonoured on maturity. Bank has dibited nataraj with ₹10,100 insluding ₹100 for noting charges, the transaction has not yet been recorded in cash book.