42. While comparing the cash book of Mayank with the bank pass book on 30th September, 2019 you find the following:

(i) The bank pass book showed a debit balance of ₹15,000.

(ii) Bank paid insurance premium ₹2,000, but it was recorded as ₹200 only in cash book.

(iii) Cheques issued in favour of suppliers in September, 2019 amounted to ₹55,000, but cheques for ₹50,000 only were presented for payment upto 30th September, 2019.

(iv) Direct deposit of ₹10,000 in Mayank’s bank account by a customer on 25th September, 2019 had not been recorded in the cash book.

(v) Dividend collected by bank, but not recorded in cash book ₹1,000.

(vi) Bank charged ₹300 for its services, but they were yet to be recorded in cash book.

(vii) Cheques amounting to ₹78,000 were deposited with bank in the last week of September, 2019 but cheques for ₹51,000 only had been cleared before 1st October, 2019.

Prepare the bank reconciliation statement ascertaining bank balance/ overdraft as per cash book.