Del Gato Clinic's cash account shows a $14,873 debit balance and its bank statement shows $14,591 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $2,701. b. The June 30 bank statement lists a $95 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $689 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 $698. d. The June 30 cash receipts of $2,897 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 3 4 N Record the adjusting entry related to outstanding checks, if necessary. 1 3 4 N Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits. Transaction General Journal Debit Credit a Journal entry worksheet