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 $17,051 debit balance. Del Gato Clinics June 30 bank statement shows $16,836 on deposit in the bank. Outstanding checks as of June 30 total $2,616. The June 30 bank statement lists a $80 service charge. Check No. 919, listed with the canceled checks, was correctly drawn for $189 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 $198. The June 30 cash receipts of $2,760 were placed in the banks 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.