Prepare a bank reconciliation statement from the following particulars and show the balance as per cash book.    (5 marks)

(i) Balance as per passbook on March 31, 2017 overdrawn Rs 20,000.

(ii) Interest on bank overdraft not entered in the cash book Rs 2,000.

(iii) Rs 200 insurance premium paid by bank has not been entered in the cash book.

(iv) Cheques drawn in the last week of March, 2017, but not cleared till date for Rs 3,000 and Rs 3,500.

(v) Cheques deposited into bank on February 2017, but yet to be credited on dated March 31, 2017 Rs 6,000.

(vii) Wrongly debited by bank Rs 500.