8. Balance as per passbook of Mr. Kumar is ₹ 3,000.

(a) Cheque paid into bank but not yet cleared

Ram Kumar ₹ 1,000

Kishore Kumar ₹ 500

(b) Bank Charges ₹ 300

(c) Cheque issued but not presented

Hameed ₹ 2,000

Kapoor ₹ 500

(d) Interest entered in the passbook but not entered in the cash book ₹ 100

Prepare a bank reconciliation statement.