del gato clinic's cash account shows an $13,942 debit balance and its bank statement shows $12,654 on deposit at the close of business on june 30. outstanding checks as of june 30 total $1,610. the june 30 bank statement lists a $100 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 $2,807 were placed in the bank’s night depository after banking hours and were not recorded on the june 30 bank statement.