Del Gato cash account shows a $13456 debit balance and its bank statement shows $12,495 on deposit at the close of business on June 30.

a. Outstanding checks as of June 30 total $1,825.

b. The June 30 bank statement lists a $35 bank service charge.

c. Check No. 919, listed with the canceled checks, was correctly drawn for $689 in payment of a utility bill on June 15. Del Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to cash in the amount of $698.

d. The June 30 cash receipts of $2,760, were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.

Prepare its bank reconciliation using the above information

Del Gato Clinic

Bank Reconciliation

June 30

Bank Statement			Book Balance
Add			Add
Deduct			Deduct
Adjusting bank balance			Adjusted Book balance