D3 From the following particulars ascertain the balance that would appear in the Cash Book of Roy & Co., as on 30th June, 2015 before and after making the necessary adjustments: $ 1) Overdraft as per Pass Book as on 30th June, 2015 540 (2) Cheques drawn but not presented upto 30th June, 2015 2,800 (3) Cheques paid into bank but not cleared upto 30th June, 2015 3,900 (4) Interest on overdraft as per Pass Book, not entered in the Cash Book 20 (5) Insurance premium paid by the bank not entered in the Cash Book 400 (6) Interest on investments collected by the bank appeared in the Pass Book 500 (7) In June, Roy & Co. has discounted with the bank a bill for $500 and had entered this amount in the Cash Book but the proceeds credited in the Pass Book amounted to $490