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.

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