On March 31, 1998. The Cash Book of Joseph showed a Bank balance of $. 4,850. While verifying with the Pass Book, the following facts were noted: (1) Cheques sent in for collection before March 31, 1998, and not credited by the bank amounted in all to $. 845. (ii) Cheques issued before March 31, 1998, but not presented for payment amounted to $. 885. (iii) The banker has charged a sum of $. 100 towards incidental charges and credited interest $. 250. (iv) The banker has given a wrong credit for $. 250. (v) Mr. David has paid into bank directly a sum of $. 300 on March 28, 1998, which has not been entered in the cash book. (vi) A cheque for $. 200 sent for collection and returned unpaid has not been entered in the cash book. Prepare a Bank Reconciliation Statement.