Debit balance as per Cash Book: Rs 2,000
Cheques deposited but not cleared: Rs 100
Cheques issued but not presented: Rs 150
Bank allowed interest: Rs 50
Bank collected dividend: Rs 50
Balance as per Pass Book will be :
Rs 2150
Debit balance as per Cash Book: Rs 2,000
Less: Cheques deposited but not cleared: Rs 100
Add: Cheques issued but not presented: Rs 150
Add: Bank allowed interest: Rs 50
Add: Bank collected dividend: Rs 50