[The following information applies to the questions displayed below.]

Del Gato Clinic's cash account shows an $16,929 debit balance and its bank statement shows $15,435 on deposit at the close of business on June 30.

Outstanding checks as of June 30 total $1,315.

The June 30 bank statement lists a $90 bank service charge.

Check No. 919, listed with the canceled checks, was correctly drawn for $489 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 $498.

The June 30 cash receipts of $2,728 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.

Exercise 6-13 (Algo) Adjusting entries from bank reconciliation LO P3

Prepare the adjusting 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.

Journal entry worksheet

Record the adjusting entry related to outstanding checks, if necessary.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
a.

Journal entry worksheet

Record the adjusting entry related to bank service charges, if necessary.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
b.

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.

Journal entry worksheet

Record the adjusting entry related to the June 30 deposit, if necessary.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
d.