Del Gato Clinic's cash account shows an $14,234 debit balance and its bank statement shows $13,670 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $1,607.
2. The June 30 bank statement lists a $35 bank service charge.
3. 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.
4. The June 30 cash receipts of $2,145 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.

Exercise 8-12 (Algo) Bank reconciliation LO P3

Prepare its bank reconciliation using the above information.