On 31st December, 2019, Harvey Langer's pass book shows an overdraft of $5,000. On scrutiny of the cash book, you find the following: On 25th December, 2019 cheques sent for collection to bank amounted to $13,000, out of which only two cheques amounting to $6,000 were credited to the account. Two cheques issued to parties amounting to $1,500 were not presented for collection. The pass book contained a credit in respect of interest for $125 and a debit for bank charges amounting to $50, which were not entered in the cash book. Prepare a Bank Reconciliation Statement as on 31st December, 2019.