Fill in the missing information in the following Rectifying Journ…

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Fill in the missing information in the following Rectifying Journal Entries:

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		₹
(i)	Bank balance as per Pass Book.	10,000
(ii)	Cheque deposited into the Bank, but no entry was passed in the Cash Book.	500
(iii)	Cheque received and entered in the Cash Book but not sent to bank.	1,200
(iv)	Credit side of the Cash Book bank column cast short.	200
(v)	Insurance premium paid directly by the bank under the standing advice.	600
(vi)	Bank charges entered twice in the Cash Book.	20
(vii)	Cheque issued but not presented to the bank for payment.	500
(viii)	Cheque received entered twice in the Cash Book.	1,000
(ix)	Bill discounted dishonoured not recorded in the Cash Book.	5,000
(x)	Bank had wrongly allowed interest of ₹ 5,000, which was reversed by it on 5th April, 2019

Cheques issued before 31st March, 2019 but presented for payment after that date amounted to ₹ 900.
Cheques paid into the bank but not collected and credited until 31st March, 2019 amounted to ₹ 2,200.
Interest on overdraft amounting to ₹ 1,200 did not appear in the Cash Book.
₹ 5,000 being interest on investments collected by the bank and credited in the Pass Book were not shown in the Cash Book.
Bank charges of ₹ 50 were not entered in the Cash Book.
₹ 800 in respect of dishonoured cheque were entered in the Pass Book but not in the Cash Book.

2019		₹
April 1	Opening Balance of Cash in Hand	1,00,000
	Opening Balance of Bank Overdraft	5,00,000
April 2	Sold goods for cash, including CGST and SGST @ 6% each	4,48,000
April 3	Sold goods including CGST and SGST @ 6% each against cheque and paid into bank the same day	3,36,000
April 5	Sold goods to Reema, including IGST @ 12%	1,12,000
April 6	Ram paid by cheque	78,000
	Discount allowed	2,000
April 7	Bought goods from Rahul, Gurugram for ₹ 40,000 plus CGST and SGST @ 6% each and paid him by cheque	44,800
	Salary paid to staff by cheque	2,20,000
April 10	Deposited into bank	3,10,000
April 11	Received a cheque from Suresh and paid into bank	1,28,500
	Discount allowed	1,500
April 15	Received from R. Kumar a cheque for a full settlement of his account for ₹ 1,95,000	1,87,500
April 18	Paid wages in cash	30,000
April 20	Bank charges, including CGST and SGST @ 6% each	5,600
April 22	Withdrew from bank for office use	1,00,000
	Withdrew from Bank for personal use	1,20,000
April 25	Paid electricity bill by cheque	31,500
	Issued a cheque in favour of Sudha as advance for purchase of house of Gaurav	2,00,000
April 26	Received a cheque from Amar	58,200
	Allowed discount to him	1,800
April 28	Cheque received from Amar sent to bank
April 30	Bank collected interest received on investments	15,000
	Paid rent for the month of May, 2019, including CGST and SGST @ 6% each	22,400

		₹
(i)	Bank overdraft as per the Cash Book.	80,000
(ii)	Cheques deposited as per the bank statement but not entered in the Cash Book.	3,000
(iii)	Cheques recorded for collection but not sent to the bank.	10,000
(iv)	Credit side of bank column casted short.	1,000
(v)	Bank charges recorded twice in the Cash Book.	100
(vi)	Customer's cheque returned as per the Bank Statement.	4,000
(vii)	Cheques issued but dishonoured on technical grounds.	3,000
(viii)	Bills collected by bank directly.	20,000
(ix)	Cheque received entered twice in the Cash Book.	5,000