Prepare a Bank Reconciliation Statement from the following:

On 31 December 1992, Amaravathi Restaurant's cash book showed a credit bank balance of 10,500, but due to the following reasons, the passbook showed a difference:

(a) A cheque of 540 issued to Mohan has not been presented for payment.

(b) A post-dated cheque for 100 has been debited in the bank column of the cash book but under no circumstances it was possible to present it.

(c) Four cheques of 1200 sent to the bank have not been collected so far. A cheque of 400 deposited in the bank has been dishonoured.

(d) As per instructions, the bank paid 50 as fire insurance premium but the entry has not been made in the cash book.

(e) There was a debit in the passbook of 15 in respect of bank charges and a credit of 25 for interest on current account, but no recorded in the cash book.