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From the following particulars, prepare a Bank Reconciliation Statement as on 31st December,2026. (i) Debit balance (overdraft) shown by the pass book ₹ 2,48,000. (ii) Cheques of ₹ 2,10,000 were issued in the last week of December, but of these only ₹1,40,000 were presented for payment. (iii) A Cheque for ₹ 19,200 drawn for the payment of telephone bill had been entered in the cash book as ₹ 29,200 but was shown correctly in the bank statement. (iv) A cheque received for ₹ 37,520 entered twice in the Cash book. (v) A Cheque for ₹ 1,17,000 was issued for purchase of merchandise and was paid by the bank but not recorded in cash book. (vi) Interest on overdraft and bank charges amounting to ₹ 3,500 were not entered in the Cash Book. (vii) A Cheque for ₹ 45,000 was credited in the Pass Book but was not recorded in the Cash Book. (viii) A bill of exchange for ₹ 26,200 which was discounted with bank returned dishonored but on entry was made in the cash book. (ix) Payment side of the Cash Book has been undercast by ₹ 12,000. Do it with plus minus format
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