Balance shown by the passbook of M/*.Mohit traders is Rs. 40,000. Prepare Bank Reconciliation statement on December 31,2017.
(a) Bank charges debited as per pass book Rs. 1,000
(b) Received a payment directly from customer Rs.7,000
(c) Cheques wrongly recorded in debit side of cash book Rs.4,000
(d) Cheques issued but not presented for payment Rs.9,800
