1. The overdraft (negative) balance as per pass book OMR 100,000

2. A cheque of OMR 13,000 was deposited, but not collected by the bank

3. Interest on overdraft OMR 5,000

4. Bank charges of OMR 500 were recorded in the pass book

5. Wrong credit entered by the bank OMR 4,000

6. Bank charges debited by the bank OMR 1,000

7. Cheque of OMR 3,000 and OMR 5,000 issued as but not yet cleared

8. Dividends received OMR 5,000 recorded only in the bank statements and not in cash book

9. An insurance premium paid by bank OMR 2,000. It is not yet recorded in cash book

10. Cheque received by the company and presented to the bank returned with NSF OMR 5,000

11. An outgoing cheque of OMR 2,000 recorded twice in the cash book, but properly entered in pass book

12. A cheque given to the supplier by the company returned with the remarks NSF OMR 3,000

Apply the bank reconciliation process to prepare a number of bank reconciliations.