Del Gato Clinic's cash account shows an $16,246 debit balance and its bank statement shows $15,526 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $1,737.
2. The June 30 bank statement lists a $80 bank service charge.
3. Check No. 919, listed with the canceled checks, was correctly drawn for $389 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 $398.
4. The June 30 cash receipts of $2,386 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.

Prepare its bank reconciliation using the above information. DEL GATO CLINIC Bank Reconciliation June 30 Bank statement balance $ 15,526 Book balance 16,246 Add: Add: Outstanding checks X $ 1,737 X Error on Ck. No. 919 $ 1,737 9 17,263 16,255 Deduct: Deduct: Bank service charge X 80 x Deposit of June 30 X 2,386 x 80 2,386 Adjusted bank balance 17,183 Adjusted book balance 13,869 "Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted