Rs 60 has been subtracted in our pass book on account of fees for issuing of new cheque book. How shall it be treated at the time of preparation of BRS?
Rs 60 shall be added
Rs 60 shall be subtracted
Rs 120 shall be added
Rs 120 shall be added
Rs 60 shall be subtracted
Rs 60 shall be deducted from the cash book balance while preparation of BRS.