28. Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st Dec., 2022, showing balance as per cash book:

(i) Debit balance shown by the pass book ₹17,800. 

(ii) Cheques of ₹21,600 were issued in the last week of December, but of these ₹14,800 only were presented for payment. 

(iii) Cheques of ₹10,750 were deposited in bank, out of them a cheque of ₹4,200 was credited in the first week of January, 2023.

(iv) A cheque of ₹1,200 was debited in the cash book but was not deposited in bank.

(v) Insurance premium paid by bank ₹1,450.

(vi) A bill of exchange for ₹6,200 which was discounted with bank, returned dishonoured but no entry was made in the cash book.

(vi) Bank charges and interest charged by bank are ₹350.