Prepare the Bank Reconciliation Statement of M/s. R.K. Brothers on 30th June, 2018 from the particulars given below: i. The Bank Pass Book had a debit balance of ₹ 25,000 on 30th June, 2018. ii. A cheque worth ₹400 Directly deposited into Bank by a customer but No entry was made in the Cash Book. iii. Oµt of cheques issued Worth ₹ 34000, cheques amounting to ₹ 20,000 only were presented for payment till 30th June, 2018 . iv. A cheque for ₹ 4,000 received and entered in the Cash Book but it was not sent to the Bank v. Cheques worth ₹ 20,000 had been sent to Bank for collection but the collection was reported by the Bank as under : 1. Cheques collected before 30th June, 2018, ₹14,000 2. Cheques collected on 1oth July, 2018, ₹4,000 3. Cheques collected on 12th July, 2018, ₹2,000. vi. The Bank made a direct payment of₹ 600 which was not recorded in the Cash Book. vii. interest on overdraft charged by the bank ₹1,600 was not ,recorded in the Cash Book. viii. Bank charges worth ₹80 have been entered twice in the cash book whereas Insurance charge for ₹ 70 directly paid by Bank was not at all entered in the Cash Book. ix. The credit side of bank column of Cash book was undercast by ₹2,000. [May 2019, 10 Marks]