The cash book shows a bank balance of Rs 7,800. On comparing the cash book with passbook the following discrepancies were noted:   (5 marks)

(a) Cheque deposited in bank but not credited Rs 3,000

(b) Cheque issued but not yet present for payment Rs 1,500

(c) Insurance premium paid by the bank Rs 2,000

(d) Bank interest credit by the bank Rs 400

(e) Bank charges Rs 100

(d) Directly deposited by a customer Rs 4,000