On 31 December 1992, the passbook of Mr. Menon's Current A/c showed a credit balance of 10,000. Prepare a Bank Reconciliation Statement with the following information:

(a) Mr. Menon issued a cheque of 300 on 25 December, but this was not presented for payment whereas this was recorded twice in the cash book.

(b) A cheque of 200 drawn on his saving deposit account has been shown as drawn on current account.

(c) A cheque of* 285 issued on 28 December was taken in the cash column.

(d) In the passbook, a bank charge of 25 was recorded twice while another bank charge of 17 was not recorded in the cash book.