Del Gato Clinic's cash account shows a $13,806 debit balance and its bank statement shows $13,445 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $2,500.
2. The June 30 bank statement lists a $90 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 $2,780 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.

epare its bank reconciliation using the above information. DEL GATO CLINIC Bank Reconciliation June 30 Bank statement balance Book balance Add Add: 0 Deduct: Deduct: Adjusted bank balance 0 Adjusted book balance Next