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QS 8-7 Bank reconciliation LO P3 For each of the items indicate whether its amount affects the bank or book side of a bank reconciliation and is an addition or a subtraction in a bank reconciliation and whether an adjusting journal entry is required: Items Bank or Book Addition or Subtraction Adjusting entry required a. Deposit in transit from insurance company b Interest earned on deposits in bank C Bank service charges d. Minimum balance bank fee e NSF check from customer F. Outstanding check written to supplier g. Bank maintenance fee