Question No$.1$ On $31$st March, $2023,$ the bank balance of Mr$.$ Zakir appeared at $5,425$ as per the bank statement. On reconciling this with the cash book, the following discrepancies were noted.

a$.$ Out of cheques $1,200$ issued by him on $25$th March, cheques worth $400$ were presented to the banker before $31$st March and those worth $600$ were presented on $10$th April. The other cheques were not so far cashed.

b$.$ A bill for $700$ realized by the banker on $27$th March but no entry was passed in the cash book.

c$.$ Out of cheques for $1,800$ paid in on the $28$th March, one cheque for Rs$.700$ was not yet credited by the banker.

d$.$ Debits in respect of bank charges amounting to $32\mathrm{.}5$ and credits in respect of bank interest $140$ and dividend realized $900$ were not passed through the cash book.

Required: Prepare a bank reconciliation statement as at $31$ March, $2023$ for Mr$.$ Zakir.