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 $14,924 debit balance and its bank statement shows $14,716 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $2,871. b. The June 30 bank statement lists a $90 bank service charge. c. Check No. 919 , listed with the canceled checks, was correctly drawn for $589 in payment of a utiity 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 $598. d. The June 30 cash receipts of $2,998 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Exercise 8-13 Adjusting entries from bank reconciliation LO P3 Prepare the adjusting Journal entries that Del Gato Clinic must record as a rosult of preparing the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the adjusting entry related to outstanding checks, if necessary. Note: Enter debits before credits