Del Gato Clinic's cash account shows a 413,477 debit balance and it's bank statement shows $12,238on deposit at the close of business on June 30.

A) Outstanding checks as of June 30 total $1,500.

B) The June 30 bank statement lists a $15 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 $2,733 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.

Prepare a bank reconciliation using the above information.