Del Gato Clinic's cash account shows a $11,914 debit balance and its bank statement shows $10,983 on deposit at the close of business on June 30 a. Outstanding checks as of June 30 total $1199 b. The June 30 bank statement lists a $55 bank service charge c. Check No. 919, listed with the canceled checks, was correctly drawn for $889 in payment of a utility bill on June 15. Del Gato Canic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $898 d. The June 30 cash receipts of $2,084 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement Exercise 8-13 Adjusting entries from bank reconciliation LO P3 Prepare the adjusting journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction let Journal entry worksheet 2 3 4 1 Record the adjusting entry related to outstanding checks, if necessary. General Journal Debit Credit Record Cherry View journal