Experts please tell what is the Balance as per Pass Book.

Dear Student,
 Bank Reconciliation Statement as on 31st March, 2019

S.No.	Particulars	+ items	- items
1)	Credit Balance as per Cash Book		1,80,000
2)	Cheque deposited but no entry passed in cash book		3,000
3)	Cheque received but not sent to bank	10,000
4)	Credit side of bank column casted short	1,000
5)	Insurance Premium paid directly by bank	5,000
6)	Bank charges entered twice in cash book		100
7)	Cheque received returned by bank	4,000
8)	Cheque issued returned on technical grounds		3,000
9)	Bill discounted dishonoured	40,000
10)	Bills Receivable directly collected by bank		20,000
	Balance as per Pass Book	1,46,100
		2,06,100	2,06,100

Regards