Balance as per passbook of Mr. Kumar is 3,000.     (5 marks)

(a) Cheque paid into bank but not yet cleared

    Ram Kumar Rs 1,000

    Kishore Kumar Rs 500

(b) Bank Charges Rs 300

(c) Cheque issued but not presented

    Hameed Rs 2,000

    Kapoor Rs 500

(d) Interest entered in the passbook but not entered in the cash book Rs 100

Prepare a bank reconciliation statement.