ces Del Gato Clinic's cash account shows an $12,374 debit balance and its bank statement shows $11,594 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $1,400. b. The June 30 bank statement lists a $70 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $789 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 $798. d. The June 30 cash receipts of $2,119 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.