Exercise 6-9A Adjustments to the balance per bank LO 6-3 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 placing a + beside the items that are added to the unadjusted bank balance and a - beside those subtracted from it. The first item is recorded as an example (Select "NA" If there is no effect on the "Added or Subtracted".) Reconciling Items Bank Balance Adjusted? No Added'or Subtracted? NA Bank service charge Outstanding checks Deposits in transit Debit memo Credit memo Certified checks Petty cash voucher NSF check from customer Interest revenue