Del Gato Clinic's cash account shows an $16,723 debit balance and its bank statement shows $15,881 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $1,852. The June 30 bank statement lists a $80 bank service charge. Check No. 919, listed with the canceled checks, was correctly drawn for $389 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 $398. The June 30 cash receipts of $2,623 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement