7. From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2016.

1. Two cheques of ₹ 2,000 and ₹ 5,000 were paid into bank in October, 2016 but were not credited by the bank in the month of December.
2. A cheque of ₹ 800 which was received from a customer was entered in the bank column of the cash book in December 2016 but was omitted to be banked in December, 2016.
3. Cheques for ₹ 10,000 were issued into bank in November 2016 but not credited by the bank on December 31, 2016.
4. Interest on investment ₹ 1,000 collected by bank appeared in the passbook.
5. Balance as per Passbook was ₹ 50,000