14. On 31st January, 2023 the Pass Book of Shri M.L. Gupta shows a debit balance of ₹41,000. Prepare a bank reconciliation statement from the following particulars:-

 1. Cheques amounting to ₹15,600 were drawn on 27th January, 2023. Out of which cheques for ₹11,000 were encashed up to 31-1-2023.

2. A wrong debit of ₹800 has been given by the bank in the Pass Book.

3. A cheque for ₹200 was credited in the Pass Book but was not recorded in the Cash Book.

4. Cheques amounting to ₹21,000 were deposited for collection. But out of these, cheques for ₹7,400 have been credited in the Pass Book on 5th February, 2023.

5. A cheque for ₹1,000 was returned dishonoured by the bank and was debited in the Pass Book only.

6. Interest on overdraft and bank charges amounting to ₹100 were not entered in the Cash Book.

7. A cheque of ₹500 debited in the Cash Book omitted to be banked.