From the following figures, prepare a Reconciliation Statement: Net loss as per costing records Work overheads under-recovered in costing Administrative overheads recovered in excess Depreciation charged in financial records Depreciation recovered in costing Interest received not included in costing Obsolescence (loss) charged in financial records Income-tax provided in financial books Bank interest credited in financial books Stores adjustment (credit) in financial books Value of opening stock in: cost accounts financial accounts cost accounts Value of closing stock in: financial accounts Interest charged in cost accounts but not in financial accounts Preliminary expenses writtwn off in financial accounts Provision for doubtful debts in financial accounts $ 1,72,400 3,120 1,700 11,200 12,500 8,000 5,700 40,300 750 475 52,600 54,000 52,000 49,600 6,000 800 150