From the following particulars, prepare a Bank Reconciliation Statement as on 31st December, 2022. (i) Debit balance (overdraft). shown by the pass book ₹ 2,48,000. (ii) Cheques of ₹ 2,10,000 were issued in the fast week of December, but of these ₹1,40,000 only were presented for payment. (iii) A Cheque for ₹ 19,200 drawn for the payment of telephone bill had been entered in the cash hook as ₹ 29,200 hut was shown correctly in the bank statement. (iv) A Cheque received of' ₹ 37,520 entered twice in the Cash Book. (v) A Cheque ₹ 1,17,000 was issued for purchase of merchandise and was paid by the bank but not recorded in cash hook. (vi) Interest on and hank charges amounting to ₹ 3,500 were not entered in the Cash Book (vii) A Cheque for ₹ 45,000 was credited the Pass but was not received in the Cash Book (viii) A hill of exchange for ₹ 26,200 which was discounted with bank, returned dishonoured hut no entry was made in the cash hook. (ix) Payment side of the Cash Book has been udercast by ₹ 12,000. [Dec. 2023, 8 Marks]