12. Prepare the Bank Reconciliation Statement from the following particulars for the period ending 31st December, 2019.

(a) Overdraft as per Pass Book on 31-12-2019 ₹7,600.

(b) Cheques deposited but not collected by the bank ₹8,560.

(c) Incidental charges not recorded in Cash Book ₹80.

(d) Cheques were issued for ₹7,800 but only ₹4,400 were presented for payment.

(e) Insurance premium paid by bank not recorded in the Cash Book ₹4,200.

(f) On 31st December, 2019 cash was deposited in bank ₹385 but the cashier

debited the bank column with ₹485 by mistake.