Prepare a Bank Reconciliation Statement from the following particulars:
On 31st December 2014, I had an overdraft of 750 as shown by my Pass Book. I had issued cheques
amounting to 250 of which 200 worth only seem to have been presented for payment. Cheques
amounting to 100 had been paid in by me on 30th December, but of these only 75 were credited in the
Pass Book. I also find that a cheque for 10 which I had debited to bank account in my books has been
omitted to be banked. There is a debit of 25 in my Pass Book for interest.

An entry of 30 of a payment by a customer direct into the bank appears in the Pass Book. My Pass
Book also shows a credit of 60 to my account for interest on investments directly collected by my
bankers