Cash book of Jonty Shaw showed a debit balance as per bank column 14,500 on 31st March, 2017. From the following transactions, prepare Bank Reconciliation Statement as at 31st March, 2017: (i) (ii) (iii) (iv) Cheques lodged into bank $10,900 on 25th March, 2017, of which cheques worth $7,300 could be realized by bank up to 31st March, 2017. Cheques totalling $17,900 were issued on 21st March, 2017, of which cheques worth $5,500 were cleared on 3rd April, 2017. Cheques worth $4,400 drawn on 26th March, 2017 were not presented for payment till 31st March, 2017. These cheques were omitted in the cash book. Interest $500 and Bank charges $90 debited by bank before 31st March, 2017 but not intimated to the customer. (v) (vi) Cheques totally $11,000 were paid into bank on 25th March, 2017 were dishonored by bank on 2nd April, 2017. The receipt side of cash book overcast $300.