Illustration 10. 019 Perfect Pvt. Ltd. has two accounts with Ever Bank Ltd. The accounts were known as 'Account- and 'Account-II'. As at December 31, 2013, the balance as per A/c books reflected the following: Account- 1,25,000 Regular balance. Account-Il 1,11,250 Overdraft balance. The accountant failed to tally the balance with the Pass Book and the following information was available : (a) The Bank has charged Interest on Account-13 11.375 and credited interest on Account- 31.250. These were not recorded by the accountant. (b) = 12,500 drawn on Dec.10, 2013, from Account- was recorded in the books of Account-II. (c) Bank charges of 150 and 1.125 for Account-1 and Account-Il were not recorded in the books. (d) A deposit of 17.500 in Account was wrongly entered in Account-ll in the books. (e) Two cheques of 12,500 and 13,750 deposited in Account-, but entered in Account-Il in the books, were dishonoured. The entries for dishonoured cheques were entered in Account II. (f) Cheques issued for 1.50,000 and 15,000 from Account- and Account-II, respectively, were not presented until Jan 5, 2014 (9) Cheques deposited ? 1,25,000 and 7 1,17,500 in Account-I and II, respectively, were credited by Bank on Feb. 2. 2014. You are required to prepare the Bank Reconciliation Statement for Account- and