From the following particulars, you are required to find out the errors in cash book and bank statement by using missing method and prepare Bank Reconciliation Statement as on December 31, 2019 for Chand Bibi Ltd:

(i)Bank balance overdraft as per cash book .............................................................. 80,000

(ii)Check recorded for collection but not sent to the bank......................................... 10,000

(iii)Credit side of the cash book cast short .................................................................. 1,000

(iv)Premium on proprietor's Life Insurance Policy (LIP) paid on standing order ....................5,000

(v)Bank Charges recorded twice in the cash book ............................................................ 100

(vi)Customer's check returned by the bank as dishonored .............................................. 4,000

(vii)Bill Receivable collected by the bank directly on the behalf of company ......................... 20,000

(viii)Check received entered twice in the cash book ........................................................... 6,000

(ix)Check issued but dishonored on technical grounds ....................................................... 3,000

(x)A checks deposited into the bank of worth P45,000 but P 8,000 check was not collected by bank