23. On 31st March, 2023 the Cash Book of Gopal disclosed a balance of ₹12,580. On checking entries in the Cash Book with the bank statement, it was ascertained that:

(i) Cheques amounting to ₹18,000 were drawn on 25th March, of which cheques of ₹4,800 were cashed before 3Ist March.

(ii) Cheques for ₹18,000 were sent for collection out of which cheques for ₹8,200 were credited by bank after 31st March.

(iii) An amount of ₹5,000 paid directly into the merchant’s account by a customer was not entered in the Cash Book.

(iv) On 31st March, cash was deposited into the bank ₹12,720 but the cashier debited the bank account with ₹12,270 by mistake.

(v) Dividend collected by bank on our behalf ₹570 does not appear in the Cash Book.

(vi) ₹300 is entered in the bank statement as bank charges. This was recorded as ₹200 in the cash book.

You are required:

(i) to prepare the Amended Cash Book, and

(ii) then prepare a Bank Reconciliation Statement.