Bank Statement of a customer shows a bank balance of Rs.62,000 on 31 March 2018.   (5 marks)

On comparing it with the cash book, the following discrepancies were noted

1. Cheques were paid into the Bank in March but were credited in April.

   P – Rs.3,500, Q – Rs.2,500. R – Rs.2,000

2. Cheques issued in March were Presented in April

   X – Rs.4,000, Q – Rs.4,500

3. Cheque for Rs.1,000 received from a customer entered in the cash book but was not banked
4. Passbook shows a debt of Rs.1,000 for bank charges and credit of Rs.2,000 as interest
5. Interest on investment Rs.2,500 collected by the bank appeared in the passbook.

   Prepare Bank Reconciliation Statement the balance as per cash book on 31 March 2018.