Required information Use the following information for the Exercises below. (The following information applies to the questions displayed below.) Del Gato Clinic's cash account shows a $11,858 debit balance and its bank statement shows $12,040 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $2,595. b. The June 30 bank statement lists a $35 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 $2,387 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Exercise 8-12 Bank reconciliation LO P3 Prepare its bank reconciliation using the above information. DEL GATO CLINIC Bank Reconciliation June 30 Book balance Add: Bank statement balance Add: 0 0 0 0 Deduct Deduct: 0 0 Adjusted bank balance $ 0 Adjusted book balance $ 0 Journal entry worksheet 1 2. 3 4 > Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 2 2 3 3 4 > Record the adjusting entry related to bank service charges, if necessary. Note: Enter debits before credits. General Journal Debit Credit Transaction b. Record entry Clear entry View general journal Journal entry worksheet 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 Journal entry worksheet 1 2 3 4 Record the adjusting entry related to the June 30 deposit, if necessary. Note: Enter debits before credits. General Journal Debit Credit Transaction d. Record entry Clear entry View general journal