The cash book of a restaurant showed a bank balance of 2300 on 31 December 1992. On going through the cash book, it was found that two cheques for 500 and 700 deposited in the month of December were not credited in the passbook till 2 January 1993. Three cheques for 600, 800, and 1200 issued on December 28 were not presented for payment till 3 January 1993. In addition to this, the bank had credited the merchant for 125 as interest and had debited him for 10 as bank charges, for which there were no corresponding entries in the cash book. Prepare a Bank Reconciliation Statement as on 31 December 1992.