Del Gato Clinic's cash account shows an $$12,783$ debit balance and its bank statement shows $$11,786$ on deposit at the close of business on June $30.$

a$.$ Outstanding checks as of June $30$ total $$1,573.$

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 $$789$ in payment of a utility bill on June $15.$ Del Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $$798.$

d$.$ The June $30$ cash receipts of $$2,564$ were placed in the bank's night depository after banking hours and were not recorded on the June $30$ bank statement.

Prepare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1,2,3,4$

Record the adjusting entry related to outstanding checks, if necessary.