Del Gato Clinic's cash account shows a $14,275 debit balance and its bank statement shows $14,329 on deposit at the close of business on June 30.
a. Outstanding checks as of June 30 total $2,181.
b. The June 30 bank statement lists a $45 bank service charge.
c. Check No. 919, listed with the canceled checks, was correctly drawn for $589 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 $598.
d. The June 30 cash receipts of $2,091 were placed in the bank's night depository after banking hours and were not
recorded on the June 30 bank statement.