13. On December 31, 2017, the cash book of Mittal Bros. Showed an overdraft of ₹ 6,920. From the following particulars prepare a Bank Reconciliation Statement and ascertain the balance as per passbook.

1. Debited by bank for ₹ 200 on account of Interest on overdraft and ₹ 50 on account of charges for collecting bills.
2. Cheques drawn but not encashed before December, 31, 2017 for ₹ 4,000.
3. The bank has collected interest and has credited ₹ 600 in passbook.
4. A bill receivable for ₹ 700 previously discounted with the bank had been dishonoured and debited in the passbook.
5. Cheques paid into bank but not collected and credited before December 31, 2017 amounted ₹ 6,000.