On 31st December, 2014 my Cash Book showed a credit balance of 8,800. I had paid into Bank three
cheques amounting to 6,000 on 24th December of which I found 3,200 have been credited in the Pass
Book under date 5th January 2015. I had issued cheques amounting to 8,000 before 31st December of
which I found 2,500 have been debited in the Pass Book after 1st January 2015. I find a debit of 50 in
respect of bank charges in the Pass Book which I have adjusted in the Cash Book on 31st Dec. There is a
credit of 360 for interest on securities in the Pass Book which remains to be adjusted. A cheque of
1,200 deposited into bank has been dishonoured
Prepare Bank Reconciliation Statement as on 31st Dec. 2014