21. From the following particulars, ascertain the Pass Book balance of M/s Deepak & Co. as on 31st March, 2024:

  1. Bank overdraft as per Cash Book on 31st March, 2024 63,400.
  2. Interest on overdraft for 6 months ending 31st March, 2024, 1,600 is entered in the Pass Book.
  3. Bank charges of 300 for the above period are debited in the Pass Book.
  4. Cheques issued but not presented for payment before 31st March, 2024 amounted to 11,680.
  5. Cheques deposited into bank but not cleared before 31st March, 2024 were for 21,700. 
  6. Interest on Investments collected by the bank is credited in the Pass Book         12,000.

T.S.Grewal/Session 2024-25/Practical Problems/Q-21

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