The Cash Book of Mr. X shows Rs. 16,928 as the balance at the Bank as on 31st March, 2020, but you find this does not agree the balance as per the Bank Pass Book. On security, you find the following discrepancies: a) On 15th March the payments side of the Cash Book was under cast by Rs.400. b) A cheque for Rs. 462 issued on 25th March was recorded in the Cash Column. c) One deposit of Rs. 500 was recorded in the Cash Book as if there is no Bank Column therein. d) On 18th March a debit balance of Rs. 3,152 as on the previous day, was brought forward as a credit balance. e) of the total cheques amounting to Rs. 23,228 drawn in the last week of March, cheques aggregating Rs. 15,630 were enchased in March. f) Dividends of Rs. 700 collected by the Bank and subscription of Rs. 120 paid by it were not recorded in the Cash Book. g) One outgoing cheque of Rs. 900 was recorded twice in the Cash Book. Required: Prepare a Reconciliation Statement (1) without amended Bank Balance (ii) Amended Bank Balance.

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