Question 1 : Prepare the Bank Reconciliation Statement of M/s. RK Brothers on 30th June 2018 irom theparticulars given below:iThe Bank Pass Book had a debit balance of 25,000 on 30th June, 2018.A cheque worth 400 directly deposited into Bank by customer but no entry wasmade in the Cash Book.Viii. Out of cheques issued worth * 34,000, cheques amounting to 3 20,000 only werepresented for payment till 30th June, 2018,iv.A cheque for 4,000 received and entered in the Cash Book but it was not sent to theBankCheques worth 20,000 had been sent to Bank for collection but the collection wasreported by the Bank as under,1. Cheques collected before 30th June, 2018, 14,0002. Cheques collected on 10th July, 2018, 4,0003. Cheques collected on 12th July, 2018, 32,000.vi. The Bank made a direct payment of 600 which was not recorded in the Cash Book.vii. Interest on Overdraft charged by the bank * 1,600 was not recorded in the Cash Bookviii. Bank charges worth * 80 have been entered twice in the cash book whereas Insurancecharges for 370 directly paid by Bank was not at all entered in the Cash Book.ix. The credit side of bank column of Cash Book was under cast by 2,000.10 Marks ​