Del Gato Clinic's cash account shows a $13,915 debit balance and its bank statement shows $14.412 on deposit at the close of business on June 30 a. Outstanding checks as of June 30 total $2,831 b. The June 30 bank statement lists a $90 bank service charge. c. 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 d. The June 30 cash receipts of $2,253 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement DEL GATO CLINIC Bank Reconciliation June 30 14,412 Book balance 13,915 Bank statement balance Add Deposit of June 30 Add: $ 2,253 Error on Ck No. 919 2 253 16.665 13,915 Deduct Outstanding checks 2,831 Deduct Bank service charge 2.831 13,834 Adjusted book balance Adjusted bank balance $ 13,915