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

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Reconciling Items Outstanding checks Interest revenue earned on the account Deposits in transit Service charge Automatic debit for utility bill Charge for checks NSF check from customer ATM fee Book Balance Adjusted? No Added or Subtracted? N/A