40. Prepare a Bank Reconciliation Statement in the books of Bharti as on 31st January, 2023

(a) Balance as per Pass Book as on 31st January, 2023 was ₹62,500.

(b) Cheque of ₹17,800 was issued by her on 28th January 2023 but this was not payment till 31st January 2023.

(c) A cheque of ₹4,000 issued to Mr. Rahim, was taken in the cash column.

(d) A cheque of ₹15,000 was paid into bank but was omitted to be entered in the cash book.

(e) The bank has charged ₹55 as its commission and has allowed interest ₹50.