Required information Use the following information for the Exercises 1213 below. (Algo) [The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows an $13,078 debit balance and its bank statement shows $12,021 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $1,312. b. The June 30 bank statement lists a $60 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 $2,318 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Exercise 6-13 (Algo) Entries from bank reconciliation LOP3 Prepare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconcillation. (If no entry i required for a transaction/event, select "No journal entry required" in the first account field.)