19. From the following Particulars, prepare Bank Reconciliation Statement as on 31st March, 2019.

(i) Pass book showed a credit balance of ₹12,560.

(ii) Cheque paid into bank but omitted to be recorded in cash book ₹3,200.

(iii) The payment side of bank column of cash book was undercast by ₹200.

(iv) There was a debit of ₹300 for bank charges and a credit of ₹700 for Interest allowed by bank.

(v) Cheques amounting to ₹8,500 were issued out of which cheques amounting to ₹2,500 were presented for payment in April.

(vi) Cheque issued to a customer returned dishonoured on technical grounds ₹1,000.

(vii) A B/R of ₹8,000 discounted with bank was entered in the cash book without recording the discount charges ₹200.

(vi) Two cheques for ₹800 each were issued to seller of goods but only one cheque was recorded in cash book.

(Delhi 2020)