Communication $(8$ marks$)$

The Bank pass book of Mr$.$ Z showed an overdraft of $$22,757$ on $31$st March, $2023.$ Also show the working notes. Going through the pass book the accountant found the following.

$($a$)$ A cheque of $$1,060$ credited in the pass book on March $28$ is dishonored and debited in the pass book on April $1,2023.$ There was no entry in the cash book about the dishonor of the cheque until $15$ th April.

$($b$)$ Bank had credited his account with $$2,300$ for interest collected by them on his behalf but the same had not been entered in his pass book.

$($c$)$ Out of $$21,600$ deposited in by Mr$.$ X in cash and by the cheque on $31$st March, cheque amount to $$6,200$ were collected on $7$th April.

$($d$)$ Out of the cheque amount to $$8,500$ drawn by him on $27$th March, a cheque for $$2,200$ was encashed on $7$rd April.

Prepare a Bank Reconciliation Statement on $31$st March, $2023.$