The Cash Book of a merchant showed an overdraft balance of ₹ 15,700 on 31st December 2018. On comparing it with the Pass Book, the following differences were noted:(i) Cheques amounting to ₹ 12,250 were deposited into the bank, out of which cheques for ₹ 8,200 have been credited in the Pass Book on 2nd January, 2019.(ii) Cheques were issued amounting to ₹ 8,300 of which cheques for ₹ 2,000 have been cashed upto 31st Dec.(iii) A cheque of ₹ 4,250 issued to a creditor, has been entered in the Cash Book as ₹ 4,520.(iv) Bank charges of ₹ 180 on 30th November 2018 and ₹ 240 on 30th December 2018 have not been entered in the Cash Book.(v) A B/R for ₹ 6,000 discounted with the bank is entered in the Cash Book without recording the discount charges of ₹ 300.(vi) A cheque for ₹ 2,000 deposited into the bank appear in the Pass Book, but not recorded in the Cash Book.(vii) A cheque for ₹ 3,700 deposited into the bank appear in the Pass Book, was recorded in the cash column of the Cash book.You are required:(i) to make appropriate adjustments in the cash book, bringing down the correct balance, and(ii) to prepare a bank reconciliation statement with the adjusted balance.