Night deposit made on September 30 after the bank closed. Special bank charge for collection of note in part 8 on this company's behalf. Del Gato Clinic deposits all cash receipts on the day when they art received and it makes all cash payments by check. At the close of business on June 30, 2015, its Cash account shows an exist11, 589 debit balance. Del Gato Clinic's June 30 bank statement shows exist10, 555 on deposit in the bank. a. Outstanding checks as of June 30 total exist1, 829. b. The June 30 bank statement included a exist16 debit memorandum for bank services. C. Check No. 919, listed with the canceled checks, was correctly drawn for exist467 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 exist476. d. The June 30 cash receipts of exist2, 856 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. The bank reconciliation for Del Gato Clinic using the above information the adjusting journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation