Required information Use the following information for the Exercises 12-13 below. (Algo) [The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows an $17,620 debit balance and its bank statement shows $16,055 on deposit at the close of business on June 30 a. Outstanding checks as of June 30 total $1,323. b. The June 30 bank statement lists a $15 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $789 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 $798. d. The June 30 cash receipts of $2,882 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. rcise 813 (Algo) Entries from bank reconciliation LO P3 are any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. (If no entry is ired for a transaction/event, select "No journal entry required" in the first account field.) Record the adjusting entry related to outstanding checks, if necessary