2 Required information (The following information applies to the questions displayed below.) Part 2012 Part 2 of 2 Del Gato Clinic's cash account shows an $13,165 debit balance and its bank statement shows $12,730 on deposit at the close of business on June 30. 8 00:10:52 a. Outstanding checks as of June 30 total $2,438. b. The June 30 bank statement lists a $60 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $489 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 $498. d. The June 30 cash receipts of $2,822 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Prepare the adjusting journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Preude me durusu Ibum di emes und bei dU LIC. MUSELON ddresult Or Dieudumu me UdK TeLOnLillduon. III nu en IS Required information 2 View transaction list Part 2 of 2 Journal entry worksheet Part 2012 8 00:10:42 Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general Journal