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$$ Use the amounts from the T$-$accounts in Requirement $(1)$ to prepare an August $31$ trial balance for Pose$-$for$-$Pics.

Del Gato Clinic's cash account shows an $$11,589$ debit balance and its bank statement shows $$10,555$ on deposit at the close of business on June $30.$

Outstanding checks as of June $30$ total $$1,829.$

The June $30$ bank statement lists a $$16$ bank service charge.

Check No$.919,$ listed with the canceled checks, was correctly drawn for $$467$ in payment of a utility bill on June $15.$ Del Gato Clinic mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $$476.$

The June $30$ cash receipts of $$2,856$ were placed in the bank's night depository after banking hours and were not recorded on the June $30$ bank statement.

Prepare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.