Del Gato Clinic's cash account shows a $12,993 debit balance and its bank statement shows $12,870 on deposit at the close of business on June 30.
Outstanding checks as of June 30 total $2,712.
The June 30 bank statement lists a $95 bank service charge.
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.
The June 30 cash receipts of $2,749 were placed in the bank’s night depository after banking hours and were not recorded on the June 30 bank statement.
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Del Gato Clinic's cash account shows a $12,993 debit balance and its bank statement shows $12,870 on...
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