Following are seven items a through g that would cause Xavier Company's book balance of cash to differ from its bank statement balance of cash. (a.) A service charge imposed by the bank. (b.) A check listed as outstanding on the previous period's reconciliation and still outstanding at the end of this month. (c.) A customer's check returned by the bank is marked "Not Sufficient Funds. (NSF)" (d.) A deposit that was mailed to the bank on the last day of the current month and is unrecorded on this month's bank statement. (e.) A check paid by the bank at its correct $190 amount was recorded in error in the company's Check Register at $109. (f.) An unrecorded credit memorandum indicated that bank had collected a note receivable for Xavier Company and deposited the proceeds in the company's account.

Indicate where each item a through f would appear on Xavier Company's bank reconciliation - the book side or the bank side of the reconciliation and also state if the adjustment would be an addition or subtraction. For instance, item (a) would be book side and a minus.