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 $14,675 debit balance and its bank statement shows $15,065 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $2.986. b. The June 30 bank statement lists a $80 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $389 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 $398. d. The June 30 cash receipts of $2,525 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. View transaction list Journal entry worksheet 23 Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits. transaction General Journal Debit Credit Record entry View general journal View transaction list Journal entry worksheet Record the adjusting entry related to bank service charges, if necessary. Note: Enter debits before credits General Journal Credit