No journal entry required

Accounts payable

Accounts receivable

Advertising expense

Cash

Cash short and over

Collection expense

Computer equipment

Cost of goods sold

Delivery expense

Discounts lost

Interest earned

Janitorial expenses

Merchandise inventory

Mileage expense

Miscellaneous expenses

Note receivable

Office supplies

Petty cash

Postage expense

Printing expense

Purchases

Purchases discounts

Purchases returns and allowances

Rent expense

Repairs expenseComputer

Sales

Sales discounts

Sales returns and allowances

Transportation-in

Utilities expense

Required information [The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows an \$12,983 debit balance and its bank statement shows $13,172 on deposit at the close of business on June 30 . a. Outstanding checks as of June 30 total $2,835. b. The June 30 bank statement lists a $20 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $489 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 \$498. d. The June 30 cash receipts of $2,635 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Prepare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits