Indicate Which of the Following Items Is Added to or Subtracted

Indicate which of the following items is added to or subtracted from a company's unadjusted book balance to calculate the true cash balance in preparing a bank reconciliation. Place a + by those items that are added to the book balance, a - by those items that are subtracted, and NA by items that are not added to or subtracted from the book balance. $$\begin{array} { | l | l | } \hline \text { Reconciling Item } & \text { Added, Subtracted, or NA } \\\hline \text { Deposit in transit } & \\\hline \text { Debit memo } & \\\hline \text { Bank service charge } & \\\hline \text { Customer's NSF check } & \\\hline \begin{array} { l } \text { Company's account receivable } \\\text { collected by the bank }\end{array} & \\\hline \begin{array} { l } \text { Interest revenue earned on the } \\\text { account }\end{array} & \\\hline \text { Outstanding checks } & \\\hline\end{array}$$