12. (a) What do you mean by noting charges? Give example. Or (6) The bank passbook of M/s. Boos & Co. showed a balance of Rs.45,000 on May 31, 2020. 6) Cheques issued before May 31, 2020, amounting to Rs. 25,940 had not been presented for encashment. Page 4 (1) Two cheques of Rs.3,900 and Rs.2,350 were deposited into the bank on May 31 but the bank gave credit for the same in June 8, 2020. (11) There was also a debit in the passbook of Rs.2,500 in respect of a cheque dishonoured on 31.5.2020. Prepare a bank reconciliation statement as on May 31, 2020