Considering the following statements regarding the treatment of specific banking instruments and electronic fund transfers within the scope of a Bank Reconciliation Statement, which statements are correct? Statement I: An amount of ₹50,000 received via RTGS and credited by the bank on 31st March at 6:00 PM, but noticed by the accountant on 2nd April, requires an addition to the Cash Book balance when reconciling to the Passbook balance. Statement II: If a bill of exchange previously discounted with the bank is dishonoured, the bank will debit the customer's account with the full amount plus noting charges, requiring a corresponding credit entry in the Cash Book. Statement III: The 'Balance as per Passbook' always reflects the actual liquid cash available to the business, whereas the 'Balance as per Cash Book' is merely an estimate used for internal reporting purposes.

Considering the following statements regarding Bank Reconciliation Statements (BRS) as applied in Indian banking and accounting practices, choose the correct statements: Statement I: A Bank Reconciliation Statement is part of the double-entry bookkeeping system and is typically prepared at the end of every month to ensure that the Cash Book's bank column is closed with a zero balance relative to the Passbook. Statement II: When a bank collects interest on behalf of a customer, the bank credits the customer's account, which necessitates a debit entry in the Cash Book of the customer to maintain parity between the two sets of records. Statement III: In the case of an overdraft balance as per the Cash Book, any cheque deposited but not yet cleared by the bank will result in an increase in the overdraft amount when calculating the balance as per the Passbook.