Question - 8 
On 31st March, 2000 overdraft balance of M/s Vijay brothers was Rs. 15,830 while going through it the following points were found out :
  1. Cheques for Rs. 2,000 were sent to bank for collection on 30th March, but till 3st March only cheques amounting to Rs. 1,500 were credited in passbook.
  2. Cheques for Rs. 5,000 were issued but up to 31st March only cheques for Rs. 4,000 were presented fro payment.
  3. In Passbook interest of Rs. 150 was debited.
  4. Cheques worth Rs. 120 which was debited in cash column of cash book but forgotten to be sent to bank.
  5. One customer directly deposited Rs. 600 in bank teh entry of which was entered in passbook but not in cash book.
 Prepare Bank Reconciliation Statement as in 31st March, 2000.