Alexis Clinic deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, its Cash account shows an $16,636 debit balance. Alexis Clinic's June 30 bank statement shows $15,928 on deposit in the bank. a. Outstanding checks as of June 30 total $1,932. b. The June 30 bank statement lists a $70 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $289 in payment of a utility bill on June 15. Alexis Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $298. d. The June 30 cash receipts of $2,579 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Bank Reconciliation June 30 15,928 Book balance Add: $ Bank statement balance Add: 0 15,928 Deduct: Deduct: 0 15,928 Adjusted book balance Adjusted bank balance $ John's Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on May 31, its Cash account shows a $28,100 debit balance. The company's May 31 bank statement shows $26,400 on deposit in the bank. a. The May 31 bank statement lists $130 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $5,900. C. May 31 cash receipts of $6,500 were placed in the bank's night depository after banking hours and were not recorded on the May 31 bank statement. d. In reviewing the bank statement, a $430 check written by Smith Company was mistakenly drawn against John's account e. The bank statement shows a $540 NSF check from a customer; the company has not yet recorded this NSF check. EN Bank Reconciliation May 31 Book balance Add: Bank statement balance Add: op Deduct: Deduct: Adjusted bank balance $ Adjusted book balance