Del Gato Clinic deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, 2017, its Cash account shows an $12,655 debit balance. Del Gato Clinic's June 30 bank statement shows $12,766 on deposit in the bank. a. Outstanding checks as of June 30 total $2,695 b. The June 30 bank statement lists a $35 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 $2,558 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. repare the adjusting journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. (If no entry is equired for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Record the adjusting entry related to outstanding checks, if necessary 1 2 Record the adjusting entry related to bank service charges, if necessary. 3 Record the adjusting entry related to Check No. 919, if necessary Credit 4 Record the adjusting entry related to the June 30 deposit, if necessary