The Bank Pass Book of Account No.5678 of Mrs. Geeta showed an overdraft of ₹ 33,575 on 31st March 2026. On going through the Pass Book, the…

The Bank Pass Book of Account No.5678 of Mrs. Geeta showed an overdraft of ₹ 33,575 on 31st March 2026. On going through the Pass Book, the accountant found the following: (i) A Cheque of ₹ 1,080 credited in the pass book on 28th March 2026 being dishonoured is debited again in the pass book on 1st April 2026. There was no entry in the cash book about the dishonour of the cheque until 15th April 2026. (ii) Bankers had credited her account with ₹ 2,800 for interest collected by them on her behalf, but the same has not been entered in her cash book. (iii) Out of ₹ 20,500 paid in by Mrs. Geeta in cash and by cheques on 31st March 2026 cheques amounting to ₹ 7,500 were collected on 7th April, 2026. (iv) Out of Cheques amounting to ₹ 7,800 drawn by her on 27th March, 2026 a cheque for ₹ 2,500 was encashed on 3rd April, 2026. (v) Bankers seems to have given here wrong credit for ₹ 500 paid in by her in Account No. 8765 and a wrong debit in respect of a cheque for ₹ 300 against her account No.8765. (vi) A cheque for ₹ 1,000 entered in Cash Book but omitted to be banked on 31st March, 2026. (vii) A Bill Receivable for ₹ 5,200 previously dishonoured (discounted for ₹ 200) with the Bank had been dishounoured but advice was received on 1st April, 2026. (viii) A Bill for ₹ 10,000 was retired /paid by the bank under a rebate of ₹ 175 but the full amount of the bill was credited in the bank column of the Cash Book. (ix) A Cheque for ₹ 2,400 deposited into bank but omitted to be recorded in Cash Book and was collected by the bank on 31st March, 2026. Prepare Bank Reconciliation Statement as on 31st March, 2026.