Del Gato Clinic's cash account shows a $12,012 debit balance and its bank statement shows $11,200 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $1,622.
2. The June 30 bank statement lists a $100 bank service charge.
3. Check No. 919, listed with the canceled checks, was correctly drawn for $489 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 $498.
4. The June 30 cash receipts of $2,343 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.

Exercise 6-12 Bank reconciliation LO P3 Prepare its bank reconciliation using the above information. DEL GATO CLINIC Bank Reconciliation June 30 Book balance Add: Bank statement balance Add: Deduct: Deduct: Adjusted bank balance Adjusted book balance