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Del Gato Clinic deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, 2017, its Cash account shows an $13,608 debit balance. Del Gato Clinic’s June 30 bank statement shows $14,083 on deposit in the bank.

1. Outstanding checks as of June 30 total $3,097.
2. The June 30 bank statement lists a $10 service charge.
3. Check No. 919, listed with the canceled checks, was correctly drawn for $889 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 $898.
4. The June 30 cash receipts of $2,621 were placed in the bank’s night depository after banking hours and were not recorded on the June 30 bank statement.

Prepare a bank reconciliation for Del Gato Clinic using the above information:

Answer 1

Del Gato Clinic
Bank Reconciliation
June 30, 2017
Balance as per bank statement	14,083	Balance as per books	13,608
Add: Deposits as on June 30	2,621	Add: Error in Check 919 (898-889)	9
	16,704		13,617
Less: Outstanding Checks	3,097	Less: Bank Service Charge	10
Adjusted Bank Balance	13,607	Adjusted Book Balance	13,607