25. Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2024 when Pass Book shows a debit balance of ₹ 2,500:

1. Cheque issued for ₹ 5,000 but up to 31st March, 2024 only ₹ 3,000 could be cleared.
2. Cheques deposited for ₹ 5,500 but cheques of ₹ 500 were collected on 10th April, 2024.
3. Cheque for ₹ 2,000 was dishonoured but was not recorded in Cash Book.
4. A cheque of ₹ 300 debited in Cash Book but omitted to be banked.
5. Interest allowed by bank ₹ 400 but no entry was passed in the Cash Book.

(KVS, Modified)