Q$\mathrm{.}1.$ Cash Book shows a balance $15,000.$ On comparing the Cash Book with the Pass Book, following discrepancies were noted:

$($i$)$ Cheques issued but not yet presented for payment

$($ii$)$ Cheques deposited in the bank but not collected.

$($iii$)$ Bank paid insurance premium.

$($iv$)$ Bank charges.

$$

$12,000$

$18,000$

$10,000$

$600$

$16,000$

$4,000$

$($v$)$ Directly deposited by a customer.

$($vi$)$ Interest on investment collected by a bank.

$4,000$

$($vii$)$ Cash Discount allowed of $400$ was recorded on the debit side of the bank column. Prepare Bank Reconciliation Statement