₹

(i)

Bank overdraft as per Pass Book

16,500

(ii)

Cheques issued but not presented for payment

8,750

(iii)

Cheques deposited with the Bank but not collected

10,500

(iv)

Cheques recorded in the Cash Book but not sent to the bank for collection

2,000

(v)

Payments received from customers directly by the bank

3,500

(vi)

Bank charges debited in the Pass Book

200

(vii)

Premium on life policy of Sanjay paid by the bank on standing advice

1,980

(viii)

Bank had debited ₹ 3,100 for payment of electricity bill. It was not recorded in cash Book