From the following particulars, find out adjusted bank balance as per Cash Book and prepare thereafter Bank Reconciliation Statement as on 31-12-1998 of a sole-proprietor: Bank overdraft as per cash book Cheque deposited per bank statement but not entered in cash book $ 80,000 3,000 Cheques recorded for collection but not sent to Bank Credit side of Bank column cast short 10,000 Premium on Proprietor's LIP paid on standing advice 5,000 Bank charges recorded twice in cash book 100 Customer's cheque returned as per Bank statement only 4,000 Credit side of Bank column cast short cheques issued but dishonoured on technical grounds Bills collected by Bank directly 1,000 3,000 20,000 Cheque for $. 50,000 deposited but collection as per Bank statement 49,980 Cheque received entered twice in cash Book 5,000