Illustration 6. Mr. Narayan has given extract of his HDFC Bank statement for the month of December 2013 as follows: Details Withdrawal Deposit Balance Balance as on 1-12-2013 12.500 Cr Deposits realized: Cash 60.000 72,500 CT Customers' cheques : deposited in Nov 13 5,000 77.500 Cr deposited in Dec 13 1,70,000 2,47,500 Cr Bank charges 400 2.47.100 Cr Cash paid 10.000 2,37,100 CM Cheques honoured : issued before Dec 13 68,100 169,000 Cr issued in Dec 13 1,56,000 13,000 CI His Cash Book showed cash balance of 33,000 and Bank OD of ? 53,450 as on 1st December 2013. His transactions during December 2013 were as follows: (a) Cash collected on sales 60,000 which was Banked on a daily basis. Credit sales were ? 1.90,000 (b) Cheques received from customers for 3 1,50,000 in full settlement of the invoices of 3 1,53,000 (c) Credit purchases were 1,55,000 (d) Cheques of 3 1,32,000 were issued against the November purchases of 1,34,000 le) Advances received from customers 730,000 & advances paid to suppliers 25,000 016 (6) Amount withdrawn from Bank 10,000 of which ? 4,000 was for personal use of Mr. Narayan and balance was for business expenses. (g) Expenses 9,000 of which 5,000 was by cheque and the rest by cash (n) Cash paid on behalf of customer ? 4,500 (0) Bank charges ? 150 debited by Bank in November were recorded in Cash Book in December on receipt of Bank statement It was noticed that cheques 2.500 deposited and cheques 5,500 issued before 1st December were not cleared by 31st December. Prepare Cash Book for December 2013 with discount, cash and Bank columns. Also prepare Bank Reconciliation Statement as on 30th November and as of 31st December 2013