1. Record the adjusting entry related to outstanding checks, if necessary.
2. Record the adjusting entry related to bank service charges, if necessary.
3. Record the adjusting entry related to Check No. 919, if necessary.
4. Record the adjusting entry related to the June 30 deposit, if necessary.

[The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows an $13,035 debit balance and its bank statement shows $12,259 on deposit at the close of business on June 30 . a. Outstanding checks as of June 30 total $1,674. b. The June 30 bank statement lists a $65 bank service charge. c. Check No. 919 , listed with the canceled checks, was correctly drawn for $189 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 \$198. d. The June 30 cash receipts of $2,394 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. repare the adjusting journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. ote: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet (2) 3 4 Record the adjusting entry related to outstanding checks, if necessary