Del Gato Clinic's cash account shows a $14,112 debit balance and its bank statement shows $13,905 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $1,890.
b. The June 30 bank statement lists a $40 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 $2,066 were placed in the bank night depository after banking hours and were not recorded on the June 30 bank statement.
a. Record the adjusting entry related to outstanding checks, if necessary.
b. Record the adjusting entry related to the June 30 deposit, if necessary.