On March 31, 2010 cash book showed ₹30,000 debit on the same day pass book showed ₹19,640 credit balance. Upon scrutiny, the following items of difference were identified:

(i) Cheques amounting to ₹ 12,400 deposited but not yet cleared by bank.

(ii) Cheques amounting to ₹ 9,350 issued but not yet presented for payment.

(iii) Bank credited our account with ₹ 250 for interest but not entered in bank account.

(iv) Bank debited our account for bank charges ₹ 120 but not entered in bank account.

(v) Bank collected dividend ₹ 1,200 but not recorded in bank account.

(vi) A cheque of ₹ 1,500 deposited duly cleared by the bank but it was recorded in the cash book with 1,050 only.

(vii) A cheque of ₹ 3,010 issued and presented for payment in the bank but it was entered by bank with 3,100 in the pass book.

(viii) A cheque of ₹ 9,000 deposited in the bank dishonoured but not entered in the bank account.

Prepare bank reconciliation statement, make necessary adjustments in the bank account (cash book) and then again prepare bank reconciliation statement.