Indicate whether the firm should add or subtract each item below from its balance of cash or the bank's balance of cash in preparing a bank reconciliation. The first answer is provided as an example. (select "no entry" if an item is not a reconciling item"

Reconciliation Items		Bank Balance	Company Balance
1.	Checks outstanding	Subtract	No entry
2.	NSF checks
3.	Deposit recorded twice by company
4.	Interest earned
5.	Deposits outstanding
6.	Bank service fees