CTC Classes. Ltd., has two accounts with Ever Bank Ltd. The account were known as ‘Account-I’ and

‘Account-II. As at December, 31, 2005 the balance as per A/c books reflected the following:

Account-I ₹

1,25,000 Regular balance. Account-II ₹

1,11,250 Overdraft balance.

The accountant failed to tally the balance with the Pass Book and the following information was

available:

1. The Bank has charged Interest on Account-II, ₹
   

11,375 and credited Interest on Account-I, ₹

1,250. These were not recorded by the accountant.

1. ₹
   

12,500 drawn on Dec. 10, 2005, from Account-I was recorded in the books of Account-II.

1. Bank charges of ₹
   

150 and ₹

1,125 for Account-I and Account-II were not recorded in the books.

1. A deposit of ₹
   

17,500 in Account-I was wrongly entered in Account-H in the books.

1. Two cheques of ₹
   

12,500 and ₹

13,750 deposited in Account-I, but entered in Account-II in

books, were dishonoured. The entries for dishonoured cheques were entered correctly in AccountII.

1. Cheques issued for ₹
   

1,50,000 and ₹

15,000 from Accounts-I and II respectively, were not

presented till 5th January, 2006.

1. Cheques deposited ₹
   

1,25,000 and ₹

1,17,500 in Accounts-I and II respectively, were credited by

bank only on February, 2, 2006.

You are required to prepare the Bank Reconciliation Statement for Accounts-I and II.