Del Gato clinics cash account shows an $12,865 debit balance and its bank statement shows $11,960 on deposit at the close of business on June 30.
a. Outstanding checks as of June 30 total $1,512
b. The June 30 bank statement lists a $50 bank service charge
c. Check No. 919, listed with the canceled checks, was correctly drawn for $289 in payment of the 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 $298.
d. The June 30 cash receipts of 2,376 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.