J.K. Kareem traders find that the bank balance shown by their cash book on 31st December 2012 is Rs 2000(Cr) but the pass book shows a different balance due to the following reasons:
(a) A cheque issued to a creditor amounting to Rs 1000 has not yet been presented for payment.
(b) A postdated cheque for Rs 900 has been debited in bank of cash book but could not have been presented in any case for collection.
(c) Three cheques totaling Rs 1800 sent to bank has not been collected by bank while a forth cheque for Rs 400 deposited into the bank has been dishonored.
(d) Insurance premium Rs 100 paid by the bank, under-standing order, has not been entered in cash book.
(e) A bill of Rs 1400 was returned by bank under a rebate of Rs 30 but full amount of bill was credited in the bank column of cash book.
Required: Prepare a bank reconciliation statement from above particulars.