38. From the following particulars, prepare a Bank Reconciliation Statement of Alpha Electronic Motor Private Ltd. as on 30th September, 2019:

(a) Overdraft on 30th September 2019 as per Pass Book ₹10,000.

(b) Cheque deposited in the bank but not recorded in Cash Book ₹100. 

(c) Cheque received and recorded in the Cash Book but not sent to bank for collection ₹1,000.

(d) Several cheques were drawn in the last week of September, totalling ₹15,000: of these cheques totalling only ₹9,000 were cashed before 30th September. 

(e) Similarly, several cheques, totalling ₹9,000 were sent for collection; of these. cheques of the value of ₹1,500 were credited on 5th October and ₹2,000 on 7th October, balance being credited before 30th September. 

(f) Fees of ₹250 was paid directly by the bank but was not recorded in the Cash Book.

 (g) In the Cash Book, a bank charge of ₹30 was recorded twice while another bank charge of ₹50 was not recorded at all. 

(h) Interest of ₹1,400 was charged by the bank but was not recorded in the Cash Book.