Del Gato Clinic's cash account shows a $14,103 debit balance and its bank statement shows $14,172 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $2,818. b. The June 30 bank statement lists a $65 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $589 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 $598. d. The June 30 cash receipts of $2,693 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Exercise 8-12 Bank reconciliation LO P3 Prepare its bank reconciliation using the above information DEL GATO CLINIC Bank Reconciliation June 30 Book balance Bank statement balance Add: Add: Deduct Deduct Adjusted bank balance Adjusted book balance