26. On checking the Bank Pass Book it was found that it showed an overdraft of 3,220 as on 31st March, 2024, while as per Ledger it was different. The following differences were noted:

  1. Cheques deposited but not yet credited by the bank 6,000.
  2. Cheques dishonoured and debited by the bank but not given effect to it in the Ledger 800.
  3. Bank charges debited by the bank, but Debit Memo not received from the bank 50.
  4. Interest on overdraft excess credited in the Ledger 200.
  5. Wrongly credited by the bank to account, deposit of some other party 900.
  6. Cheques issued but not presented for payment 400.

Show the balance as per the Cash Book.

T.S.Grewal/Session 2024-25/Practical Problems/Q-26

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