For each of the following items, indicate whether they are an adjustment to the bank side, the book side, or not applicable when preparing a bank reconciliation. If they are adjustment items, indicate whether the balance would be increased or decreased.

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The Answer of For each of the following items, indicate whether they are an adjustment to the bank side, the book side, or not applicable when preparing a bank reconciliation. If they are adjustment items, indicate whether the balance would be increased or decreased.

For Each of the Following Items, Indicate Whether They Are