17. From the following particulars, prepare a Bank Reconciliation Statement of Sh. Yadav on 31st December 2019 –

 Balance as per Pass Book on 31st December, 2019 is ₹11,000. Cheques for ₹6,200 were issued during the month of December but of these cheques for ₹900 were presented in the month of January, 2020 and one cheque for ₹500 was not presented for payment. Cheque and cash amounting to ₹5,700 were deposited in bank during December but credit was given for ₹4,700 only. A customer had deposited ₹850 into the bank directly. The bank has credited the merchant for ₹150 as interest and has debited him for ₹30 as bank charges, for which there are no corresponding entries in Cash Book.