Del Gato Clinic's cash account shows an $14,794 debit balance and its bank statement shows $14,090 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $2,126. The June 30 bank statement lists a $70 bank service charge. 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