13. Prepare a Bank Reconciliation Statement from the following particulars:
On 31st December 2019,I had an overdraft of ₹750 as shown by my Pass Book. I had issued cheques amounting to ₹250 of which ₹200 worth only seem to have been presented for payment. Cheques amounting to ₹100 had been paid in by me on 30th December, but of these only ₹75 were credited in the Pass Book. I also find that a cheque for ₹10 which I had debited to bank account in my books has been omitted to be banked. There is a debit of ₹25 in my Pass Book for interest.
An entry of ₹30 of a payment by a customer direct into the bank appears in the Pass Book. My Pass Book also shows a credit of ₹60 to my account for interest on investments directly collected by my bankers.