On Ist January 2017, Rakesh had an overdraft of 8,000 as showed by hisc ash book. Cheques amounting to 2,000 had been paid in by him but were not collected by the bank by January 01, 2017. He issued cheques of 800 which were not presented to the bank for payment up to that day. There was a debit in his passbook of 60 for interest and 100 for bank charges. Prepare bank reconciliation statement for comparing both the balance.
