39. The following information relate to the business of Mohit Raina, who requests you to prepare his amended Cash Book and reconcile his Cash Book balance with his Pass Book balance:

Balance as per Cash Book (Cr.) ₹40,000

Unpresented cheques ₹72,000

Uncredited cheques ₹13,000

You have been given the following additional information

(a) The debit side of the Cash Book (Bank Column) has been undercast by ₹25,000.

(b) A cheque for ₹10,000 paid to a creditor has been wrongly entered in the Cash Column.

(c) Bank commission and other charges ₹4,000 have not been recorded in the Cash Book