For each of the items indicate whether its amount affects the bank or book side of a bank reconciliation and is an addition or a subtraction in a bank reconciliation and whether a journal entry is required: Items a. Bank maintenance fee b. Deposit in transit from insurance company c. Bank collected note receivable on behalf of depositor d. Check printing bank fee e. Minimum balance bank fee f. Interest earned on deposits in bank g. Bank service charges Bank or Book side Addition or Subtraction Entry required or Not