Frederick Clinic deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, 2011, its Cash account shows a $13,819 debit balance. Frederick Clinic's June 30 bank statement shows $12,965 on deposit in the bank.

a.	Outstanding checks as of June 30 total $1,332.
b.	The June 30 bank statement included a $75 debit memorandum for bank services.
c.	Check No. 919, listed with the canceled checks, was correctly drawn for $477 in payment of a utility bill on June 15. Frederick Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $516.
d.	The June 30 cash receipts of $2,150 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.

Prepare the adjusting journal entries that Frederick Clinic must record as a result of preparing the bank reconciliation. (Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
June 30	(Click to select)Utilities expenseDelivery expenseAccounts receivableAccounts payablePetty cashCashUtilities payableRent expense
	(Click to select)CashAccounts payablePetty cashAccounts receivableUtilities expenseRent expenseUtilities payableDelivery expense
	(Click to select)Accounts payableMiscellaneous expensesAccounts receivableUtilities payableRent expenseDelivery expenseCashPetty cash
	(Click to select)Delivery expenseAccounts payableUtilities payablePetty cashAccounts receivableCashRent expenseMiscellaneous expenses