illustration 9. 018 D's Cash Book shows an overdrawn position of 3,630 on 31.3.2014, though the Bank Statement shows only 3,378 overdrawn. Detailed examination of two records revealed the following: (a) A cheque for 1,560 in favour of Rath Associates has been omitted by the Bank from its statement, thus, cheque having been debited to another customer's account. (b) The debit side of owned book has been under caste by 300. (c) A cheque for 182 drawn in payment of electricity amount had been entered in the Cash Book on 128 & was shown Correctly in the Bank statement. (d) A cheque for #210 from S. Gupta having been paid into Bank, was dishonoured & shown as such on Bank statement, although no entry relating to dishonoured had been made in Cash Book. le) The Bank had debited a cheque for 3 126 to D's A/c, in error. It should have been debited to Sukhal's A/c. (1) A dividend of 7 90 on D's holding of equity shares has been duly shown by Bank, no entry has been made in Cash Book. (g) A lodgement of 1,080 on 31.3.2014 had not been credited by Bank. (h) Interest on 228 had been directly debited by Bank not recorded in Cash Book. You are required to prepare a Bank Reconciliation Statement after necessary amendment in Cash Book as on 31.3.2014