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 subtracted from it. The first item is recorded as an example.

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Book Balance Adjusted? Yes Added or Subtracted? Reconciling Items Automatic debit for utility bill Charge for printing new checks NSF check from customer ATM fee Outstanding checks Interest revenue earned on the account Deposits in transit Service charge