7. Tiwari and Sons find that the bank balance shown by their Cash Book on December 31, 2022 is ₹40,500 (Credit) but the Pass Book shows a difference due to the following reasons

1. A cheque for ₹5,000 drawn in favour of Manohar has not yet been presented for payment. 

2. A post-dated cheque for ₹900 has been debited in the bank column of the Cash Book but it could not have been presented in any case.

3. Cheques totalling ₹10,200 deposited with the bank have not yet been collected and an another cheque for ₹4,000 deposited in the account has been dishonoured.

4. A Bill Payable for ₹10,000 was retired by the Bank under a rebate of ₹150 but the full amount of the bill was credited in the bank column of the cash book.

Prepare a Bank Reconciliation Statement and find out the balance as per Pass

Book.