45. From the following particulars make out the Bank Reconciliation Statement as on 31st December 2016.

(a) Pass book showed a credit balance of ₹15,000 on 31st December 2016.

(b) Cheques of ₹17,500 were issued but cheques of ₹12,000 only presented for payment till 31st December.

(c) Cheques of ₹10,000 were sent to the bank for collection. Out of which cheques of ₹2,000 were credited in the month of January 2017.

(d) Bank paid ₹300 as per standing instructions but no record made in the cash book.

(e) Bank charged interest on overdraft ₹800 and it was entered twice in pass book by bank.

(f) ₹40 as bank charges not recorded in the cash book.

(g) Bank receives ₹200 as interest on debentures, but no information being sent to the customer.

(KVS 2017)