the cheques and drafts sent to the bank but not collected and credited amounted to rupees 7900 and three cheques for rupees 3000,1500,2000 respectively were not presented for payment till 31st january next
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Explanation: if balance as per passbook then=
Add cheque deposited not cr 7900
Less cheque issued but not present for payment 6500 (2000+3000+1500)
If balance as per cash book reverse the above entry ( interested change Add and less
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