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: Bank or Book Addition or Subtraction Adjusting entry required c. Items Interest on cash balance b. Deposit in transit from insurance company Outstanding check written to supplier d. Bank maintenance fee e. Bank service charges Interest eamed on deposits in bank Bank collected note receivable on behalf of depositor