Exercise 4-9 Adjustments to the balance per bank LO 4-3 Required Identify which of the following items are added to or subtracted from the unadjusted bank 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 bank 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.) Bank Balance Adjusted? No Added or Subtracted? Reconciling Items Bank service charge Outstanding checks Deposits in transit Debit memo Credit memo Certified checks Petty cash voucher NSF check from customer Interest revenue