From the following particulars, prepare a, bank reconciliation statement as at March 31, 2017.    (5 marks)

(i)   Balance as per cash book Rs 3,200

(ii)  Cheque issued but not presented for payment Rs 1,800

(iii) Cheque deposited but not collected upto March 31, 2017 Rs 2,000

(iv)  Bank charges debited by bank Rs 150