Prepare BRS as on 31/03/2015 from the following transactions:
a. Bank balance as per Pass Book Rs. 10000
b. Cheque deposited into bank but no entry was passed in cash book Rs. 500
c. Cheque received and entered in cash book but not send to bank Rs. 1200
d. Insurance premium paid directly by the bank Rs. 800
e. Bank Charges entered twice in the cash book Rs. 20
f. Cheque received entered twice in the cash book Rs.1000
g. Bill discounted dishonoured not recorded in the cash book Rs. 5000.