The passbook of Mr. Mohit current account showed a credit Balance of Rs 20,000 on dated December 31, 2016. Prepare a Bank Reconciliation Statement with the following information.   (5 marks)

(i) A cheque of Rs 400 drawn on his saving account has been shown on current account.

(ii) He issued two cheques of Rs 300 and Rs 500 on of December 25, but only the Ist cheque was presented for payment.

(iii) One cheque issued by Mr. Mohit of Rs 500 on December 25, but it was not presented for payment whereas it was recorded twice in the cash book.