del gato clinic's cash account shows an $13,563 debit balance and its bank statement shows $11,986 on deposit at the close of business on june 30. outstanding checks as of june 30 total $1,527. the june 30 bank statement lists a $90 bank service charge. 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. the june 30 cash receipts of $3,023 were placed in the bank’s night depository after banking hours and were not recorded on the june 30 bank statement.