CA CPT 2014 Dec Question Paper Fundamentals of Accounting for online practice

On 27-03-14 four cheques of Rs.16,000, Rs.14,000, Rs.32,000, and Rs.23,000 were deposited in bank,out of which cheque of Rs.16,000 only was collected upto 31st March. Two cheques of Rs.23,000 andRs.32,000 were collected on 4th April. An other cheque was not signed properly and was returned.What are the items to be taken in the B.R.S?