Del Gato Clinic's cash account shows a $13,214 debit balance and its bank statement shows 413,064 on deposit at the close of business on June 30.

A) Outstanding checks as of June ,30 total $2,126

B)The June 30 bank statement lists a $50 bank service charge.

C) Check No. 919, listed with the canceled checks was correctly drawn for $789 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 $798.

D) The June 30 cash receipts of $2,235 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.

Prepare it's bank reconciliation using the above information.