Del Gato Clinic's cash account shows a $16,314 debit balance and its bank statement shows $15,134 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $1,539. The June 30 bank statement lists a $40 bank service charge. Check No. 919, listed with the canceled checks, was correctly drawn for $789 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 $798. The June 30 cash receipts of $2,688 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.