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From the following particulars, prepare a bank reconciliation statement of Mr. Jones as on 31 st March, 2015 and arrive at the balance as per

From the following particulars, prepare a bank reconciliation statement of Mr. Jones as on 31st March, 2015 and arrive at the balance as per the Pass Book.

1. On 31st March, 2015, the bank balance as per the cash book was $ 15000.
2. Cheques deposited into the bank on 28th march but were not collected by the bank by 31st march, $ 1000.
3. Cheques issued but were not presented for the payment by 31st March, $ 1,550.
4. The bank credited a dividend of $ 2000 on 31st March but the intimation was received by the trader on 5th April 2015.
5. A cheque of $ 500 was received from a customer and was entered in the bank column of Cash book on 25th March, but was paid into the bank on 1st April.

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