Prepare bank reconciliation statement as on December 31, 2017. This day the passbook of Mr. Himanshu showed a balance of  ₹ 7,000.
(a) Cheques of  ₹ 1,000 directly deposited by a customer.
(b) The bank has credited Mr. Himanshu for  ₹ 700 as interest.
(c) Cheques for  ₹ 3000 were issued during the month of December but of these cheques for  ₹ 1,000 were not presented during the month of December.