c. Check No. 919, listed with the canceled checks, was correctly drawn for $789 in payment of a utility bill on June 15. D Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $798. d. The June 30 cash receipts of $2,945 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. xercise 6-13 (Algo) Entries from bank reconciliation LO P3 epare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. (If no em quired for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 2 3 Record the adjusting entry related to Check Number 919, if necessary. Note: Enter debits before credits. Transaction C. General Journal Debit Credit 9 9.