Identify which of the following items are added to or subtracted from the unadjusted bank 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 bank balance and a - beside those that are subtracted from it. The first item is recorded as an example.

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Reconciling Items Bank service charge Outstanding checks Deposits in transit Debit memo Credit memo ATM fee Petty cash voucher NSF check from customer Interest revenue Bank Balance Adjusted? No Added or Subtracted? N/A