On 30th September, 2018, the bank account of XYZ, according to the bank column of the cash book, was overdrawn to the extent of ₹ 8,062. An examination of the Cash book and Bank Statement reveals the following: i. A cheque for ₹11, 14,000 deposited on 29th September, 2018 was credited by the bank only on 3rd October, 2018. ii. A Payment by cheque for ₹ 18,000 has been entered twice in the Cash Book. iii. On 29th September, 2018, the bank credited an amount of ₹ 1,15,400 received from a customer of XYZ, but the advice was not received by XYZ until 1st October, 2018. iv. Bank charges amounting to ₹ 280 had not been entered in the cash book • v. On 6th September, 2018, the bank credited ₹ 30,000 to XYZ in error. vi. A bill of exchange for ₹ 1,60,000 was discounted by XYZ with his bank. The bill was dishonoured on 28th September, 2018 but no entry had been made in the books of XYZ. vii. Cheques issued upto 30th September, 2018 but not presented for payment upto that date totalled ₹13,46,000. viii. A bill payable of ₹ 2,00,000 had been paid by the bank but was not entered in the cash book and bill receivable for ₹ 60,000 had been discounted with the bank at a cost of ₹1,000 which had also not been recorded in cash book. You are required: To show the appropriate rectifications required in the cash book of XYZ, to arrive. at the correct balance on 30th September, 2018 and to prepare a Bank Reconciliation Statement as on that date. [Nov. 2019, 10 Marks]