Bank balance of  ₹ 40,000 showed by the cash book of Atul on December 31, 2016. It was found that three cheques of  ₹ 2,000,  ₹ 5,000 and ₹ 8,000 deposited during the month of December were not credited in the passbook till January 02, 2017. Two cheques of  ₹ 7,000 and  ₹ 8,000 issued on December 28, were not presented for payment till January 03, 2017. In addition to it bank had credited Atul for  ₹ 325 as interest and had debited him with  ₹ 50 as bank charges for which there were no corresponding entries in the cash book.

Prepare a bank reconciliation statement as on December 31, 2016.