Del Gato Clinic's cash account shows a $15,079 debit balance and its bank statement shows $14,324 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $1,927. b. The June 30 bank statement lists a $85 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 $2,606 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Exercise 6-13 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