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 $14,572 debit balance. Frederick Clinic's June 30 bank statement shows $13,232 on deposit in the bank.

a.	Outstanding checks as of June 30 total $1,154.
b.	The June 30 bank statement included a $10 debit memorandum for bank services.
c.	Check No. 919, listed with the canceled checks, was correctly drawn for $483 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 $504.
d.	The June 30 cash receipts of $2,505 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.)