A. While comparing Ranjan’s Cash Book with the Bank Statement of his overdraft account For themonth of April, 2019, following were noticed:(a) Cash Book showed an overdraft of ₹ 75,000.(b) The payment side of the Cash Book had been undercast by ₹ 15,000.(c) A cheque for ₹ 9,500 drawn on his Savings Account has been shown in the books as drawn on his Current Account. Cheques amounting to ₹ 35,000 drawn and entered in the Cash Book have not been presented.(d) Cheques amounting to ₹ 50,000 sent to the bank for collection, which though entered in the Cash Book have not been credited by the bank.(e) Bank charges of ₹ 600 as per Bank Statement have not been recorded in the Cash Book. These bank charges were reversed by the bank on 10th April, 2019.(f) Interest from investment amounting to ₹ 35,000 have been received directly by the bank and not entered in the Cash Book.(g) Cheque of ₹ 10,000 dated 10th May, 2019 issued to Ramesh & Co. was dishonoured by the bank being post-dated. It was also not recorded in the books of account yet. You are required to prepare Bank Reconciliation Statement on 30th April, 2019.​