17. Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March, 2024 is ₹ 40,500 (Credit) but the Pass Book shows a difference due to the following reasons:

1. A cheque for ₹ 5,000 drawn in favour of Manohar has not yet been presented for payment.
2. A post-dated cheque for ₹ 900 has been debited in the bank column of the Cash Book but it could not have been presented in any case.
3. Cheques totalling ₹ 10,200 deposited with the bank have not yet been collected and a cheque for ₹ 4,000 has been dishonoured.

Prepare Bank Reconciliation Statement and find out the balance as per Pass Book.