20. For each of the following items, indicate whether it is an adjustment to the bank sde, the book side, or not applicable when preparing a bank reconciliation. Use+ for addition, for subtraction, and NA for no adjustment. If an item should be adjusted, indicate whether the balance would be increased or decreased Bank Balance Book Balance Item Deposit in transit Debit memo Outstanding check NSF check Error in recording a check on the books check was written for $35 but recorded as S53) Service charge nterest earned on the account