Use the following information for the Exercises 1213 below. (Algo) [The following information applies to the questions displayed below.] Del Gato Clinic's cash account shows an $13,932 deblt balance and its bank statement shows $14,694 on deposit at the close of business on June 30 . a. Outstanding checks as of June 30 total $3,074. b. The June 30 bank statement lists a $70 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $789 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 $798. d. The June 30 cash receipts of $2,251 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Exercise 6-12 (Algo) Bank reconciliation LO P3 Prepare its bank reconciliation using the above information. Del Gato Clinic's cash account shows an $13,932 debit balance and its bank statement shows $14,694 on deposit at the close of business on June 30 . a. Outstanding checks as of June 30 total $3,074. b. The June 30 bank statement lists a $70 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $789 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 $798. d. The June 30 cash receipts of $2,251 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. Exercise 6-13 (Algo) Entries from bank reconciliation LO P3 Prepare any necessary journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation. (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