illustration 2. 015 The Bank statement of Mr. J. White dated 31.12.2013 showed a balance with his Bank of 3 924, when checked with his Cash Book the following were noted: (a) During December, the Bank had paid 5200 for a yearly contribution of Mr. White, made to a local charity, as per his standing order. This amount appeared in the Bank statement but not in the Cash Book. (b) The Bank had credited his account with 28 interest and had collected on his behalf 230 as dividends. No corresponding entries were made in the Cash Book. (c) A cheque of 65 deposited into the Bank on 28.12.2013 was not cleared by the Bank till after 31.12.2013 (d) A cheque of 150 deposited into and cleared by the Bank before 31.12.2013 was not entered in the Cash Book, through an oversight. (e) Cheques drawn by and posted to parties by Mr. White on 31.12.2013 for 373, 8119 and 46 were presented for payment to the Bank only on 3.1.2014