On examining the bank passbook of Oberoi Ltd., it is found that the balance shown on 31 March 1993, the close of the company's financial year, differs from the bank balance of *23,650 shown by the cash book on that date. From a detailed comparison of the entries, it is found that:

(a) 2860 is entered in the cash book as paid into bank on 31 March 1993 but not credited by the bank until the following day.

(b) Bank charges 70 on 31 March 1993 are not entered in the cash book.

(c) A bill for 5500 discounted with the bank is entered in the cash book without recording the discount charges of 270.

(d) Cheques totalling 16,720 were issued by the company and duly recorded in the cash book before 31 March 1993 but had not been presented at the bank for payment until after that date.

(e) On 25 March 1993, a debtor paid 1000 into the company's bank in settlement of his account, but no entry was made in the cash book of the company in respect of this.

(f) No entry has been made in the cash book to record the dishonour on 15 March 1993 of a cheque for 550 received from Ram Babu.

Prepare a Bank Reconciliation Statement as on 31 March 1993.