3. On 31st December, 2023, bank column of the Cash Book of Gurman showed balance of ₹ 12,000 but the Pass Book showed a different balance due to the following reasons:

1. Cheques paid into the bank ₹ 8,000 but out of these only cheques of ₹ 6,500 credited by bank.
2. The receipts column of the Cash Book undercast by ₹ 200.
3. On 29th December, a customer deposited ₹ 3,000 directly in the Bank Account but it was entered in the Pass Book only.
4. Cheques of ₹ 9,200 were issued of which ₹ 2,200 were presented for payment on 15th January, 2024.
5. Pass Book shows a credit of ₹ 330 as interest and a debit of ₹ 60 as bank charges.
6. The bank had wrongly debited the account of Gurman by ₹ 2,000, which was rectified after 31st December, 2023.

Prepare Bank Reconciliation Statement as on 31st December, 2023.