Prepare a reconciliation statement from the information given below:

Profit as per financial accounts

55,650

Director’s fees not charged in cost accounts

1,950

A provision for bad and doubtful debts

1,710

Bank interest

90

Income tax

24,900

Overheads in the cost accounts were estimated at Rs. 25,500, the charges shown by the financial accounts were Rs. 24,960; depreciation of Rs. 2,400 was provided in the financial accounts.