preprare BRS of jain bros. from the following info;-

(1)pass  book showed a credit bal of 25000

(2)the bank collected a cheque for 1500 which does not appear on cash book

(3)a cheque deposited as 12150 recorded  by bank as 12100 in pass book by mistkae
​(4)a credit balance of rs.1200 was recorded  by bank  on page 18 of pass book was carried to next page as debit bal in pass book by mistake

(5) the payment of cheque of  315 was recorded twice in pass book

ACCORDING TO ME-
                                                                                                                           PLUS                                  MINUS
balance as per pass book(cr.)                                                                             25000
bank collected cheque                                                                                                                                    1500
cheque deposited but wrongly entered                                                              50
wrong entry of bank                                                                                           2400
payment of cheque recorded twice                                                                     315
balance as per cash book(dr.)                                                                                                                        26265   

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In point no. 4, only 1,200 will be added. Because the bank has zeroed its effect by crediting and debiting it on the next page of the passbook. Hence, it is added one time.
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