Del Gato Clinic's cash account shows an $13,339 debit balance and its bank statement shows $12,102 on deposit at the close of business on June 30 0. Outstanding checks as of June 30 totat $1,674. c. Check No, 919 . Iisted with the canceled checks, was correctly drawn for $889 in payment of a utility bill on June 15. Del b. The June 30 bank statement lists a $80 bank service charge: Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $898. d. The June 30 cash recelpts of $2,840 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Journal entry worksheet 2 Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits