Required information

Use the following information for the Exercises below.

[The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows a $16,168 debit balance and its bank statement shows $15,174 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $1,791.
2. The June 30 bank statement lists a $30 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 $2,764 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.

Exercise 6-12 Bank reconciliation LO P3 Prepare its bank reconciliation using the above information. DEL GATO CLINIC Bank Reconciliation June 30 Book balance Add: Bank statement balance Add: Deduct: Deduct: Adjusted bank balance Adjusted book balance