32. Prepare bank reconciliation statement of Dinesh on 30th June 2020 with following particulars:

(i) Pass Book showed an overdraft of ₹15,000 on 30th June 2020.

(ii) A cheque of ₹200 was deposited in bank but not recorded in Cash Book.

(iii) Cheques of ₹17,000 were issued but cheques worth only ₹10,000 were presented for payment up to 30th June 2020.

(iv) Cheques of ₹2,000 were received and recorded in Cash Book but not sent to bank.

(v) Cheques of ₹10,000 were sent to bank for collection; out of these cheques of ₹2,000 and of ₹1,000 were credited respectively on 8th July and 10th July and the remaining cheques were credited before 30h June 2020.

(vi) Bank paid ₹300 fee of Chamber of Commerce on behalf of Dinesh, which was not recorded in Cash Book.

(vii) Bank charged interest on overdraft ₹800 which was not recorded in Cash Book.

(viii) ₹40 for bank charges were recorded two times in Cash Book and bank expenses of ₹35 were not at all recorded in Cash Book.

(ix) Total of credit side of bank column of Cash Book was undercast by ₹1,000 by mistake.