Use the following information for the Exercises 12 below. (Algo)

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Del Gato Clinic's cash account shows an $14,907 debit balance and its bank statement shows $15,322 on deposit at the close of business on June 30.

Outstanding checks as of June 30 total $2,867.

The June 30 bank statement lists a $55 bank service charge.

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.

The June 30 cash receipts of $2,406 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.