Final answer:
The required journal entries for Del Gato Clinic include debiting Bank Service Charge expense and crediting Cash for $40 due to bank service charges, and correcting a check recording error by debiting Cash for $9 and crediting Utilities Expense for $9.
Step-by-step explanation:
Journal Entry for Del Gato Clinic Bank Reconciliation
To prepare the necessary journal entries for Del Gato Clinic after their bank reconciliation, we need to consider the given adjustments:
No journal entry is required for outstanding checks as they are already reflected in the book balance.
For the bank service charge, the entry would be to debit the Bank Service Charge expense and credit Cash.
The error in recording Check No. 919 means we need to debit Cash for $9 (the difference between $598 and $589) and credit Utilities Expense for the same amount.
The cash receipts deposited after hours will need to be added to the book balance but they do not require an actual journal entry since they will be included in the next bank statement.
Therefore, the adjusting journal entries related to the bank service charge and the recording error for Check No. 919 would look like this:
Bank Service Charge Expense: debit $40
Cash: credit $40
Cash: debit $9
Utilities Expense: credit $9
No other entries are required as the other items do not affect the book balance right now.