21. On 30th June, 2020 the Pass Book of Sh. Mahabir Prashad showed a balance of ₹22,000. On comparing the Pass Book with Cash Book the following differences were found:

1. Mahabir Prashad had paid into the Bank on 26th June four cheques for ₹3,000; ₹6,000; ₹8,000 and ₹10,000. Of these, the cheque for ₹6,000 was credited by the bank in July 2020.

2. On 23rd June three cheques were drawn for ₹12,000; ₹13,000 and ₹16,000. The first two cheques were presented to the bank for payment in June and the third in July 2020.

3. Cheques amounting to ₹3,600 were deposited in the bank but no entry was passed in the Cash Book.

4. Bank charges entered in Cash Book twice ₹50.

5. Cheque received entered twice in the Cash Book ₹3,200.

Prepare a Bank Reconciliation Statement as on 30th June 2020.