The cash book shows a bank balance of ₹ 8,000. On comparing the cash book with passbook, the following discrepancies were noted: (4 MARKS) 1. Bank charges not recorded in cash book ₹ 100. 2. Cheque issued but not yet presented for payment ₹ 1,500. 3. Insurance premium paid by the bank ₹ 2,000. 4. Bank interest credited by the bank ₹ 400. 5. Direct deposited by a customer ₹ 4,000. 6. Cheque deposited in bank but not credited ₹ 3,000.