Del Gato Clinic deposits all cash receipts on the day when they are received and it makes all cash payments by check. Al the close of business on June 30, 2017. its Cash account shows an $14,552 debit balance. Del Gato Clinic's June 30 bank statement shows $15,073 on deposit in the bank. a. Outstanding checks as of June 30 total $3,065. b. The June 30 bank statement lists a $10 service charge c. Check No. 919, listed with the canceled checks, was correctly drawn for $289 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 $298. d. The June 30 cash receipts of $2,543 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement > 2 3 4 Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits. Transaction Credit Debit General Journal Record the adjusting entry related to bank service charges, if necessary. Note: Enter debits before credits General Journal Debit Credit Transaction b Record the adjusting entry related to Check No. 919, if necessary. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the adjusting entry related to the June 30 deposit, if necessary. Note: Enter debits before credits. General Journal Debit Credit Transaction d