Prepare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation

.Del Gato Clinic's cash account shows an $13,337 debit balance and its bank statement shows $13,421 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $2,690.
2. The June 30 bank statement lists a $100 bank service charge.
3. Check No. 919, listed with the canceled checks, was correctly drawn for $289 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 $298.
4. The June 30 cash receipts of $2,515 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.