Ten items that may or may not be involved in the bank reconciliation process for April are listed in the table shown below: Complete the table shown below, identifying where each item should be included on a bank reconciliation prepared for the month of April. Indicate whether the item should be added to, or deducted from, the bank or the books. If the item should not be included in the bank reconciliation, indicate "Not Applicable" in each of the bank and books column. In addition, if an item only affects the bank, insert Not Applicable in the books column. Likewise, if it only affects the books, insert Not Applicable in the bank column. Finally, indicate whether the item will require a journal entry on the company books by indicating " yes" or "no" in the last column