Perfect (P) Ltd., has two accounts with Ever Bank Ltd. The accounts were known as 'Account I' and 'Account II.' As at December 31, 1997, the balance as per A/c Books reflected the following: Account I - $. 1,25,000 Regular Balance. Account II - $ 1,11,250 overdraft Balance. The Accountant failed to tally the balance with the Pass Book and the following information was available: (a) The Bank has charged Interest on Account II $. 11,375 and credited Interest on Account I $. 1,250. These were not recorded by the Accountant. (b) $. 12,500 drawn on December 10, 1997, from Account I was recorded in the books of Account II. (c) Bank charges of $. 150 and $. 1,125 for Account I and Account II were not recorded in books. (d) A deposit of $. 17,500 in Account I was wrongly entered in A/c II in the books. (e) Two cheques of $. 12,500 and $. 13,750 deposited in Account I, but entered in Account II in the books, were dishonoured. The entries for dishonoured cheques were entered correctly in Account II. (f) Cheques issued for $. 1,50,000 and $. 15,000 respectively from Account I and II were not presented until January 5, 1998. (g) Cheques deposited for $. 1,25,000 and $. 1,17,500 in Account I & II respectively, were credited by Bank only On February 2, 1998. You are required to prepare the Bank Reconciliation Statement for A/c II.