Identify whether each of the following items affects the bank or book side of the reconciliation, and

Question:

Identify whether each of the following items affects the bank or book side of the reconciliation, and indicate whether the amount represents an addition or a subtraction.

Bank or Book + or - a. Outstanding cheques b. EFT Payments c. Bank service charges d. Deposits in transit e. NSF cheques f. Interest received on bank balance