outstanding checks as of june 30 total $1,359.the june 30 bank statement lists a $75 bank service charge.check no. 919, listed with the canceled checks, was correctly drawn for $689 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 $698.the june 30 cash receipts of $2,062 were placed in the bank’s night depository after banking hours and were not recorded on the june 30 bank statement.