The cash book of Mona Lisa Restaurant shows a balance of 12,500 on 31 December 1992. On comparing the cash book with the passbook, the following discrepancies were noted:

Prepare a Bank Reconciliation Statement as on 31 December 1992.

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(a) Cheques issued but not yet presented for payment (b) Cheques deposited in bank but not collected (c) Bank paid insurance premium (d) Bank charges (e) Directly deposited by a customer (f) Interest on investment collected by bank 600 900 500 30 800 200