Frederick 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, 2011, its Cash account shows a $13,865 debit balance. Frederick Clinic’s June 30 bank statement shows $13,635 on deposit in the bank.
a. Outstanding checks as of June 30 total $2,557.
b. The June 30 bank statement included a $85 debit memorandum for bank services.
c. Check No. 919, listed with the canceled checks, was correctly drawn for $589 in payment of a utility bill on June 15. Frederick 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 $2,711 were placed in the bank’s night depository after banking hours and were not recorded on the June 30 bank statement.
Prepare a bank reconciliation for Frederick Clinic using the above information (Input all amounts as positive values. Omit the “$” sign in your response):