The book of Hari showed a balance ₹1,36,800 as on 31.12.2023 which was in disagreement with balance as per pass book lowing discrepancies were noticed: (i) Dividend of ₹18,000 was deposited in the bank of which Hari had no information. (ii) Cheque was issued to Suresh of ₹ 14,780 on 18.12.2023 which was recorded in cash book as ₹14,870. (iii) Cheques totalling of ₹ 55,000 were deposited into bank on 30.12.2023 which were not cleared until 31.12.2023. (iv) Mediclaim premium on ₹ 14,160 was paid as per the standing instruction of Hari which was not recorded in cash book: (v) Goods amounting ₹1,60,000 were sold to Ajay in November 2023. He deposited cheque on 15.12.2023 after deducted 4% cash discount. This entry was missed while preparing cash book. (vi) Bank charges for issue of cheque book ₹ 150 was skipped while preparing cash book. (vii) Hari received a UPI of ₹1,000 on 29.12.2023 for sale of scrap which was not entered in cash book. (viii) Cheques amounting to ₹ 1,80,000 were issued during the month but cheques of ₹ 1,44,000 were only presented during the month for payment Prepare Bank Reconciliation Statement on 31.12.2023 and ascertain balance as per pass book [Sept.2024, 10 Marks]