#13

Del Gato Clinic's cash account shows an $12,497 debit balance and its bank statement shows $11,473 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $1,495.
2. The June 30 bank statement lists a $55 bank service charge.
3. Check No. 919, listed with the canceled checks, was correctly drawn for $689 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 $698.
4. The June 30 cash receipts of $2,473 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.

Prepare the necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation.

Prepare any necessary Journal entries that Del Gato Clinic must record as a result of preparing the bank reconcillation. Note: If no entry is requlred for a transactlon/event, select "No Journal entry requlred" In the flrst account fleld. 1 Record the adjusting entry related to outstanding checks, if necessary. 2 Record the adjusting entry related to bank service charges, if necessary. 3 Record the adjusting entry related to Check Number 919 , if necessary. 4 Record the adjusting entry related to the June 30 deposit, if necessary. Note : = journal entry has been entered Del Gato Clinic's cash account shows an $12,497 debit balance and its bank statement shows $11,473 on deposit at the close of business on June 30 . a. Outstanding checks as of June 30 total $1,495. b. The June 30 bank statement lists a $55 bank service charge. c. Check No. 919, Iisted with the canceled checks, was correctly drawn for $689 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 $698. d. The June 30 cash receipts of $2,473 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Prepare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconcillation. Note: If no entry is required for a transaction/event, select "No journal entry required" In the first account fleld. Journal entry worksheet Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits