24. The Cash Book of a merchant showed an overdraft balance of ₹15,700 on 31st December 2022. On comparing it with the Pass Book, the following differences were noted:

(i) Cheques amounting to ₹12,250 were deposited into the bank, out of which cheques for ₹8,200 have been credited in the Pass Book on 2nd January, 2023.

(ii) Cheques were issued amounting to ₹8,300 of which cheques for ₹2,000 have been cashed upto 31st Dec.

(iii) A cheque of ₹4,250 issued to a creditor, has been entered in the Cash Book as ₹4,520.

(iv) Bank charges of ₹180 on 30th November 2022 and ₹240 on 30th December 2022 have not been entered in the Cash Book.

(v) A B/R for ₹6,000 discounted with the bank is entered in the Cash Book without recording the discount charges of ₹300.

(vi) A cheque for ₹2,000 deposited into the bank appear in the Pass Book, but not recorded in the Cash Book.

(vii) A cheque for ₹3,700 deposited into the bank appear in the Pass Book, was recorded in the cash column of the Cash book.

You are required

(i) to make appropriate adjustments in the cash book, bringing down the correct balance, and

(ii) to prepare a bank reconciliation statement with the adjusted balance.