QS 6-7 Bank reconciliation LO P3 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 an adjusting journal entry is required: Items Bank or Book Addition or Subtraction Adjusting entry required a. Minimum balance bank fee b. Deposit in transit from customer c. Bank maintenance fee d. Bank collected note receivable on behalf of depositor Interest on cash balance e. f. Check printing bank fee g. NSF check from customer