On checking the Bank Pass Book it was found that it showed an overdraft of $522

On checking the Bank Pass Book it was found that it showed an overdraft of $5220 as on 31st December 2008 while as per Ledger it was different to bank
debit. The following differences were noted:- (i)Cheques deposited but not yet credited by bank $ 6000 (ii) Cheques dishonoured and debited by bank but not given effect to it in Ledger $800 (iii)Bank charges debited by bank but Debit Memo not received from bank $50 (iv)Interest on overdraft excess credited in the Ledger $200 (v)Wrongly credited by bank to account deposit of some other party $900 (vi)Cheques issued but not presented for payment $400