For Each of the Following Items, Indicate Whether It Is

Essay

For each of the following items, indicate whether it is an adjustment to the bank side, the book side, or not applicable when preparing a bank reconciliation. For each adjustment item, indicate whether the amount would be added or subtracted. $$\begin{array} { | l | l | l | } \hline \text { Item } & \begin{array} { l } \text { Bank } \\\text { Balance }\end{array} & \begin{array} { l } \text { Book } \\\text { Balance }\end{array} \\\hline \text { Deposit in transit } & & \\\hline \text { Debit memo } & & \\\hline \text { Outstanding check } & & \\\hline \text { NSF check } & & \\\hline \begin{array} { l } \text { Error in recording a check on the books } \\\text { (check was written for } \$ 35 \text { but recorded as } \\\text { \$53) }\end{array} & & \\\hline \text { Service charge } & & \\\hline \text { Interest earned on the account } & & \\\hline\end{array}$$