Question: Del Gato Clinic deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, 2015, its Cash account shows an $11, 589 debit balance. Del Gato Clinic's June 30 bank statement shows $10, 555 on deposit in the bank.

a. Outstanding checks as of June 30 total $1.829

b. The June 30 bank statement included a $16 debit memorandum for bank services.

c. Check No 919, listed with the canceled checks, was correctly drawn for $467 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 $476

d. The June 30 cash receipts of $2856 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement

Prepare the adjusting journal entries that Del Gato Clinic must record as a result of preparing the bank reconciliation.