Question No: 3 Prepare Bank reconciliation Statement of Mr. David as on 31" March, 2015 from the particulars given below 1. Balance as per Pass Book Cr. $ 30200 2. Insurance premium of $ 1000 was directly paid by the bank for which there is no record in the cash book. 3. Interest of $ 700 is credited by the bank in the Pass Book which is not recorded in the Cash book. 4. Cheques for a total amount of $ 20,000 were deposited into the bank in March but a cheque for Rs. 2500 out of them was credited in April. 5. A cheque for $ 6500 was deposited into the bank in March but in April the cheque was returned by the bank as dishonored.