From the following particulars, prepare a Bank Reconciliation Statement of Sh. Yadav on 31st December
2014:
Balance as per Pass Book on 31st December, 2014 is 11,000. Cheques for 6,200 were issued during the month of
December but of these cheques for 900 were presented in the month of January, 2015 and one cheque for 500 was not
presented for payment. Cheque and cash amounting to 5,700 were deposited in bank during December but credit was given for
4,700 only. A customer had deposited 850 into the bank directly. The bank has credited the merchant for 150 as interest and
has debited him for 30 as bank charges, for which there are no corresponding entries in Cash Book