44. On 31st December, 2014, pass book shows debit balance of ₹7,500. From the following particulars, prepare a Bank Reconciliation Statement :

(a) Cheques paid in for collection amounted to ₹20,600 but cheques of ₹7,800 were credited on 3rd January, 2015.

(b) A cheque of ₹1,000 debited in cash book was omitted to be banked.

(c) Cheques of ₹7,800 were drawn on 27th December of which cheques of ₹2,400 were cashed upto 31st December.

(a) A cheque of ₹800 was banked and credited, but omitted to be recorded in cash book.

(e) Bank charged interest on Overdraft ₹650.

(K.V.S. 2015)