Cash book overdraft is ₹1,50,000. Cheques not presented ₹27,500 total. Cheque deposited but not cleared ₹4,000. Pass book balance:

1. Start with cash book overdraft ₹1,50,000 (treated as negative). 2. Cheques not presented = ₹10,000 + ₹5,000 + ₹12,500 = ₹27,500; pass book overdraft is reduced by this amount. 3. So overdraft becomes 1,50,000 − 27,500 = ₹1,22,500. 4. Cheque deposited but not cleared ₹4,000 increases the overdraft in pass book (since cash book had reduced it but bank has not yet). 5. So final pass book overdraft = 1,22,500 + 4,000 = ₹1,26,500. _Source: ICAI BoS Foundation Paper 1, Ch 3 "Bank Reconciliation Statement", MCQ 5_