On 31-3-2020, Mahesh's Cash Book Showed a Bank overdraft of ₹98,700. On comparison he finds the following: (1) Out of the total cheques of ₹ 8,900 issued on 27th March, one cheque Of ₹ 7,400 was presented for payment on 4th April and the. other cheque Of ₹1,500 handed over to the customer, was returned by him and in lieu of that a new cheque of the same amount was issued to him on 1stApril. No entry for the return was made. (2) Out of total cash and cheques of₹ 6,800 deposited in the Bank on 24th March, one cheque of ₹2,600 was cleared on 3rd April and the other cheque of ₹500 was returned dishonoured by the bank on 4th April. (3) Bank charges ₹35 and Bank interest ₹2,860 charged by the bank appearing in the passbook are not yet recorded in the cash book (4) A cheque deposited in his another account of ₹1,550 wrongly credited to this account by the bank. (5) A cheque of ₹ 800, drawn on this account,was wrongly debited in an other account by the bank (6) A debit of ₹3,500 appearing in the bank statement for an unpaid cheque returned for being 'out of date' had been re-dated and deposited in the bank account again on 5th April 2020 (7) The bank allowed interest on deposit ₹ 1,000. (8) A customer who received a cash discount of 4% on his account of ₹ 1,00,000 paid a cheque on 20th March, 2020.The cashier erroneously entered the gross amount in the bank column of the Cash Book. Prepare Bank Reconciliation Statement as on 31-3-2020. [Nov. 2020, 10 Marks]