The cash book of a firm showed an overdraft of Rs. 30,000 on 31st March, 1999. A comparison

of the entries in cash book and pass book revealed that -

a.

On 22nd March, 1999, cheques totaling Rs. 6,000 were sent to bankers for collection. Out

of these, a cheques for Rs. 1,000 was wrongly recorded on the credit side of the cash book

and cheques amounting to Rs. 300 could not be collected by bank before 1st April, 1999.

b.

A cheque for Rs. 4,000 was issued to a supplier on 28th March, 1999. The cheque was

presented to bank on 4th April, 1999.

c.

There were debits of Rs. 2,600 in the pass book for interest on overdraft and bank

charges, but the same had not been recorded in the cash book.

d.

A cheque for Rs. 1,000 was issued to a creditor on 27th March 1999, but by mistake the

same was not recorded in the cash book. The cheque was however duly encashed on

31st March, 1999.

e.

As per standing instructions, the banker collected dividend of Rs. 500 on behalf of the

firm and credited the same to its account by 31st March, 1999. The fact was however

intimated to the firm on 3rd April, 1999.

You are required to prepare a bank reconciliation statement as on 31st March, 1999.