The debit balance of cash book as at 31st March 2022 of XYZ Ltd. was $.225,000/- and it was different with bank statement’s balance on that date. Unpresented cheques for payments as at 31st March 2022 was $.36,000/- and bank charges of $5,000/- charged by the bank was not considered in the cash book. The balance appeared in the bank statement as at 31st March 2022 was:

(1) $.256,000/-. (2) $.184,000/-. (3) $.194,000/-. (4) $.266,000/-.