19. Prepare Bank Reconciliation Statement from the following:

On 31st March, 2024, a merchant’s Cash Book showed a credit bank balance of ₹ 10,500 but due to the following reasons the Pass Book showed a difference:

1. A cheque of ₹ 540 issued to Mohan has not been presented for payment.
2. A post-dated cheque for ₹ 100 has been debited in the bank column of the Cash Book but under no circumstances was it possible to present it.
3. Four cheques of ₹ 1,200 sent to the bank have not been collected so far. A cheque of ₹ 400 deposited in the bank has been dishonoured.
4. As per instructions, the bank paid ₹ 50 as Fire Insurance premium but the entry has not been made in the Cash Book.
5. There was a debit in the Pass Book of ₹ 15 in respect of bank charges and a credit of ₹ 25 for interest on Current Account but no record exists in the Cash Book.
6. Cheque of ₹ 5,000 dated l5th April, 2024 issued to M & Co. was dishonoured being post-dated. It was also not recorded in the books of account yet.