Q. Nandu and son's Pass book showed a balance of Rs. 21,700 as on 31st December 2016. On comparing the Cash book the following discrepancies were noted.
(a) Cheque issued but not presented for payment Rs. 2,500
(b) Cheque sent to Bank but not credited Rs. 3,000
(c) A customer directly deposited into Bank Rs. 1,000
(d) Bank charges debited in Pass book only Rs. 100.
(e) Bills discounted dishonoured Rs.3,000.
