Del Gato Clinic's cash account shows an $$12,245$ debit balance and its bank statement shows $$12,950$ on deposit at the close of business on June $30.$

Outstanding checks as of June $30$ total $$2,875.$

The June $30$ bank statement lists a $$15$ bank service charge.

Check No$.919,$ listed with the canceled checks, was correctly drawn for $$289$ in payment of a utility bill on June $15.$ Del Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $$298.$

The June $30$ cash receipts of $$2,164$ were placed in the bank$$s night depository after banking hours and were not recorded on the June $30$ bank statement.