Identify which of the following items are added to or subtracted from the unadjusted book 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 book balance and a beside those that are subtracted from it. The first item is recorded as an example. (Select "NA" if there is no effect.)

Reconciling Items	Book Balance Adjusted?	Added or Subtracted?
Charge for checks	Yes	-
NSF check from customer
Note receivable collected by the bank
Outstanding checks
Credit memo
Interest revenue
Deposits in transit
Debit memo
Service charge