Required information [The following information applies to the questions displayed below.) Del Gato Clinic's cash account shows a $13,501 debit balance and its bank statement shows $14,260 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $3,072. b. The June 30 bank statement lists a $95 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 $2,227 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement 2 3 4 of 2 Record the adjusting entry related to outstanding checks, if necessary. K Note: Enter debits before credits Transaction a. General Journal Debit Credit ces Record entry Clear entry View general journal Record the adjusting entry related to Check No. 919, if necessary. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Record entry Clear entry View general Journal