26. From the following items prepare a Bank Reconciliation Statement on 31st May 2020:

(a) Bank balance as per Cash Book on 31st May 2020 ₹17,600.

(b) Cash and cheques totalling ₹36,000 were sent to bank during May but one cheque of ₹11,800 was shown in the Pass Book on 2nd June.

(c) As per instructions bankers have directly collected ₹4,100 from a customer but there is no mention of it in the Cash Book.

(d) Three cheques for ₹10,000, ₹12,000 and ₹4,800 respectively were drawn on 27th May but the cheque for ₹4,800 was encashed on 1st June.

(e) On 31st May bankers had debited ₹45 as bank charges but had intimated it on 3rd June.

(f) ₹16,200 were withdrawn from bank on 25th May but there is no entry for it in the Cash Book.