Balance as per passbook of Mr Kumar is 3,000.
1. Cheque paid into bank but not yet cleared. Ram Kumar ₹1,000 Kishorekumar ₹500 1
2. Bank charges ₹300
3. Cheque issued but not presented Hameed₹2,000 Kapoor₹500
4. Interest entered in the passbook but not entered in the Cashbook ₹100
Prepare a bank reconciliation statement.