36. From the following particulars prepare bank reconciliation statement as on 31st March 2020:

(a) Debit balance as per Cash Book ₹1,500.

(b) A cheque for ₹2,000 issued in favour of X has not been presented for payment.

(c) A bill for ₹4,000 retired by bank under a rebate of ₹120. The full amount of the bill was credited in Cash Book.

(d) A cheque for ₹750 deposited in bank has been dishonoured.

(e) A sum of ₹3,600 deposited in the bank has been credited as ₹360 in the Pass Book.

(f) Payment side of Cash Book has been undercast by ₹100.