28. From the following particulars of Gurpreet, prepare Bank Reconciliation Statement showing the balance as per Cash B0ok on 31st March, 2024:

1. Balance as per Pass Book on 31st March, 2024 overdrawn ₹ 10,000.
2. Cheques drawn in the last week of March, 2024 but not cleared till 3rd April, 2024 ₹ 20,000.
3. Interest on bank overdraft not entered in the Cash Book ₹ 1,500.
4. Cheques of ₹ 20,000 deposited in the bank in March, 2024 but not collected and credited till 3rd April, 2024.
5. ₹ 100 Insurance Premium paid by the bank under a standing order has not been entered in the Cash Book.

A draft of ₹ 10,000 favouring Atul & Co. was issued by the bank charging commission ₹ 200. However, in the Cash Book entry was passed by ₹ 10,000.