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 Bank or Book side Addition or Subtraction Entry required or Not a. Interest earned on deposits in bank b. Bank collected note receivable on behalf of depositor c. Minimum balance bank fee d. NSF checks e. Outstanding check written to supplier f. Bank maintenance fee g. Deposit in transit from insurance company