From the following particulars, prepare a Bank Reconciliation Statement as on 31 December 1999:

(a) Bank overdraft as per passbook 26,000

(b) A cheque for

(c) Cheques for were presented 3000 sent for collection was collected only on 3 January 2000. 14,000 were issued in December 1999, but only cheques worth 10,000 for payment before 31 December.

(d) A payment of 550 was credited in the cash book twice.

(e) Direct payment by a customer to bank account 2200 did not appear in the cash book.

(f) A cheque issued for 660 against the personal account of the trader was wrongly entered in the business bank A/c. (g) Bank charges 200 and interest on investments 440 appeared only in the passbook. (h) A cheque for 980 sent for collection was dishonored but no entry was passed in the cash book.