Accounting · Bank Reconciliation Statement

When an entity starts its bank reconciliation process with an overdraft balance as per the bank passbook (a debit balance from the bank's perspective), how should the following items be treated mathematically to find the adjusted overdraft balance as per the cash book? 1. A direct deposit of ₹85,000 made by a debtor into the bank account (unrecorded in the cash book). 2. A bill for collection of ₹1,20,000 realized by the bank, net of bank commission of ₹1,000 (net amount ₹1,19,000).