On 31 December 1992, the cash book of Chung's Restaurant showed a bank overdraft of 1729.85. On comparing the cash book with the bank passbook, the following discrepancies were noted:

(a) Cheques issued for 600 were not presented in the bank till 7 January 1993.

(b) Cheques amounting to 750 were deposited in the bank but were not collected.

(c) A cheque of 150 received from Mahesh Chand and deposited in the bank was dishonoured and advice of non-payment was no received from the bank till 1 January 1993.

(d) 1500 being the proceeds of a bill receivable collected appear in the passbook but not in the cash book.

(e) Bank charges 15 and interest on overdraft 85 appear in the passbook but not in the cash book. Prepare a Bank Reconciliation Statement.