Prepare Bank Reconciliation statement on 31st March 2018 from the following particulars:    (5 marks)

1. R’s overdraft as per the Pass Book Rs.12,000 as on 31st March
2. On 30th March, Cheques had been issued for Rs.70,000 of which cheques worth Rs.3,000 only had been encashed up to 31st March.
3. Cheques amounting to Rs.3,500 had been paid into the bank for collection but of this only Rs.500 had been credited in the Pass Book.
4. Bank has charged Rs.500 as interest on overdraft and the intimation of which has been received on 2nd April 2018.
5. Bank Pass Book shows credit for Rs.1,000 representing Rs.400 Paid by debtor of R direct into the Bank and Rs.600 collected directly by Bank in respect of interest on R’s investment. R had no knowledge of these items.
6. A cheque for Rs.200 has been debited in bank column of Cash Book by R, but it was not sent to Bank at all.