Exercise 4-8 Adjustments to the balance per books LO 4-3 Required Identify which of the following items are added to or subtracted from the unadjusted book balance to arrive at the true cash balance. Distinguish the additions from the subtractions by selecting a + beside the items that are added to the unadjusted book balance and a - beside those that are subtracted from it. The first item is recorded as an example. (If the item is not added to or subtracted from the adjusted book balance, leave the cell blank.) Book Balance Adjusted? Yes Added or Subtracted? Reconciling Items Credit memo Interest revenue Deposits in transit Debit memo Service charge Charge for printing new checks NSF check from customer Note receivable collected by the bank Outstanding checks