Prepare the Bank Reconciliation Statement of M/s. Jagannath Associates on 30th September, 2025 from the particulars given below: (i) The Bank Pass…

Prepare the Bank Reconciliation Statement of M/s. Jagannath Associates on 30th September, 2025 from the particulars given below: (i) The Bank Pass Book had a debit balance of 25,000 on 30th June, 2025. (ii) A cheque worth 400directly deposited into Bank by customer but no entry was made in the Cash Book. (iii) Out of cheques issued worth - 34,000, cheques amounting to 20,000 only were presented for payment till 30th June, 2025. (iv) A cheque for 4,000 received and entered in the Cash Book but it was not sent to the Bank. (v) Cheques worth - 20,000 had been sent to Bank for collection but the collection was reported by the Bank as under. (1) Cheques collected before 30th June, 2025,14,000 (2) Cheques collected on 10th July, 2025,4,000 (3) Cheques collected on 12th July, 2025,2,000. (vi) The Bank made a direct payment of 1,600 which was not recorded in the Cash Book. (vii) Interest on overdraft charged by the bank - 1,600 was not recorded in the Cash Book. (viii) Bank charges worth 80have been entered twice in the cash book. (ix) The credit side of bank column of Cash Book was under cast by - 2,000