Del Gato Clinic's cash account shows an $$13,925$ debit balance and its bank statement shows $$13,829$ on deposit at the close of business on June $30.$

a$.$ Outstanding checks as of June $30$ total $$1,996$

b$.$ The June $30$ bank statement lists a $$40$ bank service charge.

c$.$ Check No$.919,$ listed with the canceled checks, was correctly drawn for $$889$ in payment of a utinty bill on June $15$ Del Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $$809$

d$.$ The June $30$ cash receipts of $$2,061$ were placed in the bank's night depository after banking hours and were not recorded on the June $30$ bank statement.