Required Information [The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows a $11,589 debit balance and its bank statement shows $10,555 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $1,829. b. The June 30 bank statement lists a $16 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $467 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 $476. d. The June 30 cash receipts of $2,856 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Bank statement balance S S 11,589 Add: Deposit of June 30 $ 2,856 IS 9 DEL GATO CLINIC Bank Reconciliation June 30 10,555 Book balance Add: Error on Ck No. 919 2.856 13,411 Deduct: Bank service charge 1,829 S 11,582 Adjusted book balance 9 11,598 Deduct: Outstanding checks 1.829 16 16 S 11,582 Adjusted bank balance 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. Note : journal entry has been entered