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Bank balance of ₹ 40,000 showed by the cash book of atul on december 31 , 2013 . lt was lound that three checques of ₹ 2000 , ₹5000 , and ₹ 8000 deposited during the month of december were not credited in the passbook till january 2 , 2014. Two checques of ₹ 7000 and ₹ 8000 issued on December 28 where not presented for payment till january 3 , 2014. In addition two it bank had credited ₹325 as intrest and had debited him with ₹ 50 as bank charges for which there were no correspondin entries in the cash book. Prepare a book reconcilation statement as on december 31 , 2013 ?​

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