Del Gato Clinic's cash account shows a $16,386 debit balance and its bank statement shows $15,761 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $2,355. The June 30 bank statement lists a $95 bank service charge. Check No. 919, listed with the canceled checks, was correctly drawn for $289 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 $298. The June 30 cash receipts of $2,894 were placed in the bank night depository after banking hours and were not recorded on the June 30 bank statement. Required:
Prepare a bank reconciliation for Del Gato Clinic using the above information.