From the following extracts from the Cash Book and the Pass Book for the month of January, 2018, prepare Bank Reconcilation Statement: CASH BOOK (BANK COLUMNS ONLY) Dr. Cr. Date Particulars Bank (₹) Date Particulars Bank (₹) 2018 2018 Jan.01 To Balance b/d 4,510 Jan.02 By S. Gidwani & Co. 1,230 Jan.03 To Cash 300 Jan.06 By Wages 3,000 Jan.10 To G. Basu & Co. 1,000 Jan.14 By Basu & Co. (Cheque dishonoured) 1,000 Jan.15 To Mohan & Co. 2,300 Jan.15 By V. Kumar & Co. 300 Jan.17 To Cash 600 Jan.18 By S. Sharda & Sons 470 Jan.20 To M. Mohan & Bros. 1,550 Jan.24 By Cash 400 Jan.24 To T.P. Bhalla & Co. 740 Jan.28 By R. Ramdas & Co. 780 Jan.31 To S. Leader & Sons 2,130 Jan.31 By B. BansaL & Bros. 340 Jan.31 By Balance c/d 5,610 13,130 13,130 2018 Feb. To Balance c/d 5,610 PASS BOOK Date Particulars Withdrawals (₹) Deposits (₹) Dr. or Cr. Balance (₹) 2018 Jan.01 By Balance Cr. 4,510 Jan.03 By Cash 300 Cr. 4,810 Jan.06 To Selves–Cash 3,000 Cr. 1,810 Jan.10 To S. Gidwani & Co. 1,230 Cr. 580 Jan.16 By Mohan & Co. 2,300 Cr. 2,880 Jan.17 By Cash 600 Cr. 3,480 Jan.20 To S. Sharda & Sons 470 Cr. 3,010 Jan.24 To Cash 400 Cr. 2,610 Jan.31 To Bank Charges 10 Cr. 2,600 Jan.31 To Life insurance Premium as per instructions 250 Cr. 2,350 Jan.31 By Interest on Government Securities 300 Cr. 2,650