Del Gato Clinic's cash account shows a $13,974 debit balance and its bank statement shows $14,021 on deposit at the close or business on June 30 a. Outstanding checks as of June 30 total $2,349 b. The June 30 bank statement lists a $15 bank 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 $2.296 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 list Journal entry worksheet 1 2 3 4 Record the adjusting entry related to outstanding checks, if necessary Note: Enter debitis before credits Transaction General Journal Debit Credit 8 8