On 31" March, 2015 the Bank Statement of Mr. Ahmad showed a debit balance of Rs.85, 500/- but it does not agree with the balance as per Cash Book. An investigation in to the difference gives the following information._(20) a.Cheques amounting Rs.10, 000/- were issued on 23'd March, 2015 of which cheques for Rs.7, 500/- were enchased up to 3 I" March, 2015. b.A wrong debit of Rs.700/- was given by the banker in the Bank Statement. c.A cheque of Rs. 1000/- was credited by bank but was not recorded in the cash book. d.Cheques amounting to Rs.15, 500/- were deposited for collection. But cheques for Rs.9, 700/- have been credited in the pass book till 31" March, 2015. e.A cheque for Rs.750/- returned dishonored was not recorded in the Cash Book. f.Bank charges amount to Rs.250/- were recorded in the Bank Statement but not recorded in the Cash Book. g.A cheque of Rs. 1050/- was debited in the Cash Book but was not paid into the bank.