On 1st April, 2021 Lala Todar Mal started a business of carpets and opened a Bank Account with Yashna Bank. He appointed Mr. Shamsher to maintain his accounts and was to be allowed Salary of ₹10,000 per month which was paid by cheque. During the period of 3 months ended June 30, 2021 firm bought Furniture of ₹1,00,000; paid Rent of ₹8,000 per month by cheque and paid salary to Mr. Shamsher. Mr. Shamsher hasn’t yet deposited the cheque into his bank account for June’s salary cheque. Purchases during the period were ₹2,40,000 and Sales were ₹5,30,000 (of which ₹ 1,30,000 were received by cheque). On June 30,2021 when comparing the Cash Book balance with Pass Book Balance the following points came into consideration Cheques of ₹30,000 were deposited of which only ₹20,000 were cleared till June 30,2021 Cheques of ₹25,000 were issued of which only ₹18,000 were presented till date. A bill of ₹3,000 was paid by Bank on standing instructions of Lala Todar Mal. Cheque of ₹6,000 was debited in Cash Book but was not yet banked. Bank had allowed interest of ₹2,000 entered twice in Cash Book. ₹3,000 was credited wrongly by bank in the account of Lala Todar mal instead on in the account of Lala Suraj Mal. Answer the following questions on behalf of the given Case Studies(i) Cheque not yet deposited by Mr. Shamsher in to his bank account will create difference between Bank balance as per Cash Book and Pass book balance due to :- (a) Cheques received not yet deposited in bank (b) Cheques deposited not yet cleared (c) Cheques issued not yet presented for payment (d) Cheques issued but not yet recorded in Cash Book(ii) When cheques were deposited by account holder but cheques not yet cleared then it will result in :- (a) More Balance in Cash Book then Pass Book (b) Debited in Cash book but no effect in Pass Book(c) Less Balance in Cash Book then Pass Book (d) Both (a) and (b)(iii) Cheques of ₹30,000 were deposited of which only ₹20,000 were cleared till June 30, 2021. While preparing BRS with the balance as per Pass Book taken as base …….. (a) ₹10,000 will be added (b) ₹10,000 will be subtracted (c) ₹20,000 will be subtracted (d) ₹30,000 will be subtracted(iv) While preparing BRS with balance as per Cash book given which of the following will be showing higher balance in Pass Book balance ….. (a) Cheques issued not yet presented for payment (b) Interest charged by Bank entered twice in Cash Book (c) Interest allowed by Bank (d) All of the above(v) ₹3,000 was credited wrongly by bank in the account of Lala Todar Mal instead on in the account of Lala Suraj Mal. While preparing BRS with the balance as per Cash Book taken as base …….. (a) ₹3,000 will be added (b) ₹3,000 will be subtracted (c) ₹6,000 will be added (d) ₹6,000 will be subtracted(vi) Bank had allowed interest of ₹2,000 entered twice in Cash Book. While preparing BRS with the balance as per Pass Book taken as base …….. (a) ₹2,000 will be added (b) ₹2,000 will be subtracted (c) ₹4,000 will be added (d) ₹4,000 will be subtracted