Del Gato Clinic's cash account shows an $$14,789$ debit balance and its bank statement shows $$14,570$ on deposit at the close of business on June $30.$

Complete the journal below for parts a$,$b$,$c$,$ and d$.$

a$.$ Outstanding checks as of June $30$ total $$2,115.$

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 $$589$ in payment of a utility bill on June $15.$ Del Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $$598.$

d$.$ The June $30$ cash receipts of $$2,248$ were placed in the bank$$s night depository after banking hours and were not recorded on the June $30$ bank statement. Record the adjusting entry related to outstanding checks, if necessary.

lote: Enter debits before credits.