[The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows an $12,440 debit balance and its bank statement shows $12,974 on deposit at the close of business on June 30 . a. Outstanding checks as of June 30 total $2,918 b. The June 30 bank statement lists a $45 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 $2,348 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement