Favorable Balance as per Cash book of Rs. 2,118.

2.The debit side of the cash book had been under cast by Rs. 300.

3.A check for Rs. 182 drawn for the payment of telephone bill had been entered in the cash book as Rs. 281 but was shown correctly in the bank statement.

4.A check for Rs. 210 by the customer having been deposited into bank but was not cashed because it got dishonored.

5.A Dividend of worth Rs. 90 had been collected by the bank but not recorded in the cash book.

6.Checks Rs. 3,000 drawn in December but only 1,200 presented for payment.

7.Interest amounting 228 had been debited by the bank but not entered in the cash book.

8.A check for Rs. 2,077 was issued by the company for purchase of merchandise and was paid by the bank but recorded in the cash book in June.

9.A check for Rs. 10,500 issued to Salman & Co. for purchase of Equipment was not encashed.

Select one: A. Balance as per Pass Book: 12399 B. Balance as per Pass Book: 12392 C. Balance as per Pass Book: 12365 D. Balance as per Pass Book: 12300