When reconciliation is started with Bal, as per OD as per Bal as per OD as per CB CB PB PB Undercasting of Payment side of Cash Book or Less Add Add Less overcasting of Receipts side of Cash Book Deposits recorded twice in the Cash Book or Less Add Add Less excess amount recorded in the Cash Book Undercasting of credit side of the Pass Book or Less Add Add Less overcasting of the debit side of the Pass Book Cheques deposited into Bank and credited Add Less Less Add without recording in the Cash Book Wrong debit in the Pass Book for issue of Less Add Add Less cheque, Bank charges, etc. Wrong credit in the Pass Book for deposit of Add Less Less Add cheque, interest, etc. Cheques drawn but not actually issued to the Add Less Less Add suppliers/ creditors Bank charges recorded twice in the Cash Book Add Less Less Add Amount withdrawn from Bank not recorded Less Add Add Less in the Cash Book Please note the abbreviations CB-Cash Book, PB - Pass Book, OD-Overdraft Illustration 1. 014 On 31.12.13. P. Roy's Bank Balance as shown by the Cash Book was 75,000. On receipt of Bank Statement it was found that :- 0 Three cheques of 3,000, 34,000 and 31,500 drawn in favour of suppliers respectively on 28th, 29th and 30th December, 2013 had been debited in the Bank Statement on 2nd January 2014 (1) The Bank had credited 38,000 on 30th December, 2013, in respect of collection made by Bank directly from a customer, the intimation not having yet been received. (ii) Two cheques of 35,000 and 36,000 were deposited into Bank on 30th December, 2013 had been credited in the Bank statement on 4th January, 2014. (iv) The Bank had debited 30 as incidental charges on 30th December, 2013 but not entered in the Cash Book. Show the reconciliation of the Bank Balance as per Cash Book with the Bank Balance as per Bank Statement as on 31st December, 2013