31. On 3lst March 2020 your bank Pass Book showed a balance of ₹6,000 to your credit. Before that date you had issued cheques amounting to ₹1,500 of which cheques worth ₹900 only have been presented. You also deposited cheques worth ₹2,000 of which cheque of ₹800 paid by you into bank on 29th March is not yet credited in Pass Book. You had also received a cheque for ₹160 which although entered by you in the bank column of the Cash Book, was omitted to be paid into the bank. On 31st March a cheque of ₹250 received by you was paid into the bank but the same was omitted to be entered in the cash book. There was a credit of ₹85 for interest on current account and debit of ₹10 for bank charges. Draw up a Reconciliation Statement showing adjustment between your Cash Book and pass book.