The Cash-book of M/s Mazars shows - 27,570 as the balance at Bank as on 31st March, 2025. But this does not agree with balance as per the Bank…

The Cash-book of M/s Mazars shows - 27,570 as the balance at Bank as on 31st March, 2025. But this does not agree with balance as per the Bank Statement. On scrutiny following discrepancies were found: (i) Subsidy - 10,250 received from the government directly by the bank, but not advised to the company. (ii) On 15th March, 2025 the payments side of the Cash-book was under cast by - 350. (iii) On 20th March, 2025 the debit balance of 2,156 as on the previous day, was brought forward as credit balance in Cash-book. (iv) A customer of the M/s Mazars, who received a cash discount of 5% on his account of 2,000, paid to M/s Mazars a cheque on 24th March, 2025. The cashier erroneously entered the gross amount in the Cash-Book. (v) On 10th March, 2025 a bill for 5,700 was discounted from the bank, entered in Cash-book, but proceeds credited in Bank Statement amounted to 5,500 only. (vi) A cheque issued amounting to Ravi for 1,725 returned marked ‘out of date’. No entry made in Cash-book. (vii) Insurance premium 900paid directly by bank under a standing order. No entry made in cash-book. (viii) A bill receivable for 1,530 discounted for 1,500 with the bank had been dishonoured on 30th March, 2025, but advice was received on 1st April, 2025. (ix) Bank recorded a Cash deposit of 1,650 as 1,560. Prepare Bank Reconciliation Statement on 31st March, 2025.