Del Gato Clinic's cash account shows an $$16,553$ debit balance and its bank statement shows $$16,256$ on deposit at

the close of business on June $30.$

a$.$ Outstanding checks as of June $30$ total $$2,741.$

b$.$ The June $30$ bank statement lists a $$40$ 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 $$3,007$ 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