MR KUMAR'S BANK PASS BOOK SHOWED A CREDIT BALANCE OF Rs 10,500 ON 31 ST JAN 2005. ON CHECKING IT WITH THE CASH BOOK OF THE FOLLOWING DIFFERENCES WERE NOTED .

1. CHEQUES PAID INTO BANK FOR RS 890 APPEAR TO HAVE BEEN ENETERED IN THE PASS BOOK ON FEB 2 2005.
2. A CHEQUE OF Rs 1,500 ISSUED TO KAMAL AND ANOTHER CHEQUE FOR Rs 200 ISSUED TO BALAN BEFORE 31 JANUARY HAVE BEEN PAID BY THE BANKER ON 3 FEB 2005.
3. THERE WAS A DEBIT IN THE PASSBOOK FOR Rs 300 IN RESPECT OF A DISHONOURED BILL.
4. THE BANK HAD CREDITED  THE PASS BOOK WITH THE Rs 475 AS INTEREST ON INVESTEMENT AND THERE WAS A DEBIT OF Rs 20 FOR BANK CHARGES. YOU ARE REQUIRED  TO PREPARE A BANK RECONCILIATION STATEMENT  ANND SHOW THE BALANCE AS PER CASH BOOK .