Steak House finds that the bank balance shown by their cash book on 31 December 1992 is 40,500 (credit), but the passbook shows a difference due to the following reasons:

(a) A cheque for 5000 drawn in favour of Manohar has not yet been presented for payment.

(b) A post-dated cheque for 900 has been debited in the bank column of the cash book, but it could not have been presented in any case.

(c) Cheques totalling 10,200 deposited with the bank have not yet been collected and a cheque for 4000 has been dishonoured.

(d) A bill for 10,000 was retired by the bank under a rebate of 150, but the full amount of the bill was credited in the bank column of the cash book.

Prepare a Bank Reconciliation Statement.