11. Fluffy Pet Grooming deposits all cash receipts on the day when they are received and all cash payments are made by check. At the close of business on June 30, its Cash account shows a $14,811, debit balance. Fluffy Pet Grooming's June 30 bank statement shows $14,472 on deposit in the bank.

a.autstanding checks as June total $2,261.

b.The June 30 bank statement included a $75 debit memorandum for bank services.

c.Check No.919, listed with the canceled checks, was correctly drawn for $789 in payment of a utility bil on June 15, Fluffy Pet Grooming mistakenly recorded it with a debit to Utilities.

Expense and a credit to Cash in the amount of $798.

d. The June 30 cas recipes of $2,534 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.

Required: Prepare the bank reconciliation statement for Fluffy Pet Grooming for the month of June and determine the adjusted bank balance.