On 31 December 1992, the cash book of The Trident showed an overdraft of 5670.

From the following particulars, prepare a Bank Reconciliation Statement.

(a) Cheques drawn but not cashed before 31 December 1992 amounted to * 3946.

(b) Cheques paid into the bank but not collected and credited before 31 December 1992 amounted to 4891.

(c) A bill receivable for 520 previously discounted with the bank had been dishonoured and debited in the passbook.

(d) Debit is also made in the passbook for 120 on account of interest on overdraft and 55 on account of charges for collecting bills and cheques.

(e) The bank has collected interest on investment and credited 760 in the passbook.