$$Del Gato Clinic's cash account shows an $$15,103$ debit balance and its bank statement shows $$15,121$ on deposit at the close of business on June $30.$ Outstanding checks as of June $30$ total $$2,817.$ The June $30$ bank statement lists a $$20$ bank service charge. Check No$.919,$ listed with the canceled checks, was correctly drawn for $$489$ 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 $$498.$ The June $30$ cash receipts of $$2,788$ were placed in the bank$$s night depository after banking hours and were not recorded on the June $30$ bank statement.