A table for a monthly bank reconciliation dated September 30 is given below. For each item 1 through 12, indicate whether the item should be added to or subtracted from the book or bank balance, and whether it should or should not appear on the reconciliation. (Select the answers in the appropriate cells. Leave no cells blank. Be certain to select "NA" in fields which are not applicable.)

A table for a monthly bank reconciliation dated September 30 is given below. For each item 1 through 12, indicate whether the item should be added to or subtracted from the book or bank balance, and whether it should or should not appear on the reconciliation. (Select the answers in the appropriate cells. Leave no cells blank. Be certain to select "NA" in fields which are not applicable.) Item Bank Balance Book Balance Debit or Credit to Cash Account Shown or Not Shown on Reconciliation 1. Checks written by another depositor but mistakenly charged against this company's account. 2. The bank received an electronic funds transfer (EFT) and deposited the amount in the company's account on September 30. The company has not yet recorded this EFT. 3. The company made a month-end accrual for expired insurance coverage. 4. Bank service charge for September is not yet recorded by the company. 5. Night deposit made on September 30 after the bank closed. 6. Outstanding checks to suppliers existed at the end of September. 7. Check written against the company's account and cleared by the bank erroneously not recorded by the company's recordkeeper. 8. Bank fees for check printing are not yet recorded by the company. 9. The company hired a new treasurer. 10. The bank collected a note receivable on September 29. The company has not yet recorded the receipt of the cash. 11. The company made a month-end accrual for wages earned but not yet paid. 12. Deposits in transit as of September 30 were not recorded by the bank until October 3