Prepare a Bank Reconciliation Statement from the following particulars on 31 July 1992:

(a) Balance as per passbook 500

(b) Three cheques for 60, 39.37 and 15.25 issued in July 1992 were presented at the bank in August 1992

(c) Two cheques of 50 and 65 sent to bank for collection were not entered in the passbook by 31 July 1992.

(d) The bank charged 46 for its commission and allowed interest 10, which were not mentioned in his bank account.