The cash book of a firm showed an overdraft (Cr.) of Rs. 30,000 on 31st March, 2016. A comparison of the entries in the cash book and pass book revealed that - 1. On 22nd March, 2016, cheques totalling Rs. 6,000 were sent to bankers for collection. Out of these, a cheque for Rs. 1,000 was wrongly recorded on the credit side of the cash book and cheques amounting to Rs. 300 could not be collected by bank before 1st April, 2016. 2. A cheque for Rs. 4,000 was issued to a supplier on 28th March, 2016. The cheque was presented to bank on 4th April, 2016. 3. There were debits of Rs. 2,600 in the passbook for interest on overdraft and bank charges, but the same had not been recorded in the cash book. 4. A cheque for Rs. 1,000 was Issued to a creditor on 27th March, 2016 but by mistake the same was not recorded in the cash book. The cheque was, however, duly encashed by 31st March, 2016. 5. As per standing instructions, the banker collected dividend of Rs. 500 on behalf of the firm and credited the same to its account by 31st March, 2016. The fact was, however, intimated to the firm on 3rd April, 2016.
You are required to prepare a bank reconciliation statement as on 31st March, 2016.