$($b$)$ On ${31}^{st}$ March, $2022$ the Cash Book of Mehta showed a debit balance of Rs$.2,000.$ On comparing the Cash Book with the passbook, the following differences were noted:

$($i$)$ Cheques issued Rs$.6000$ were not presented at bank by $31-03-2022.$

$($ii$)$ Cheques for Rs$.8000$ were deposited in bank but cleared.

$($iii$)$ A cheque for Rs$.510$ were paid into bank but bank, credited the amount with Rs$.501$ by mistake

$($iv$)$ Interest Rs$.500$ credited by the bank but yet not recorded in the Cash Book:

$($v$)$ Bank Charges Rs$.18$ recorded in Pass Book only.