On 30th June.2024, Cash Book of Ms. Suman (Bank Column of Account No.1) shows a Bank Overdraft of 1,97,400. On going through the Bank Pass book for…

On 30th June.2024, Cash Book of Ms. Suman (Bank Column of Account No.1) shows a Bank Overdraft of 1,97,400. On going through the Bank Pass book for reconciling the Balance, she found the following: (a) Out of cheques drawn on 26th June, those for 14,800 were cashed by the bankers on 2nd July. (b) A crossed cheque for 3000given to Abdul was returned by him and a bearer cheque was issued to him in lieu on 1st July. (c) Cash and cheques amounting to 13,600 were deposited in the Bank on 29th June, but cheques worth - 5,200 were cleared by the Bank on 1st July., and one cheque for 1,000 was returned by them as dishonoured on the latter date. (d) According to Suman’s standing instructions, the bankers have on 30th June, paid - 1,280 as interest to her creditors, paid quarterly premium on her policy amounting to 640 and have paid a second call of 2,400 on shares held by her and lodged with the bankers for safe custody. They have also received 600as dividend on her shares and recovered an Insurance Claim of 3,200, as their charges and commission charged on the above being - 400. On receipt of information of the above transaction, she has passed necessary entries in her Cash Book on 1st July. (e) Bankers seem to have given a wrong credit for 2,000 paid in by her in No.2 account and wrong debit in respect of a cheque for 1,200 drawn against her No.2 account. Prepare a Bank Reconciliation Statement as on 30th June, 2024.