[The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows an $14,031 debit balance and its bank statement shows $14,046 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $2,132. The June 30 bank statement lists a $65 bank service charge. Check No. 919, listed with the canceled checks, was correctly drawn for $289 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 $298. The June 30 cash receipts of $2,061 were placed in the banks night depository after banking hours and were not