A table for a monthly bank reconciliation dated September $30$ is given below. For each item $1$ through $12,$ indicate whether the item should be added to or subtracted from the book or bank balance, and whether it should or should not appear on the reconciliation. Note: Select the answers in the approprlate cells, Leave no cells blank. Be certaln to select $"$NA$"$ In flelds which are not appllcable.

$\backslash$table$[[$Itom$,$Bank Balanco,Book Balanco,$\backslash$table$[[$Dobit or$],[$Crodit to Cash$],[$Account$]],\backslash$table$[[$Shown or Not$],[$Shown on$],[$Roconciliation$]]],[1.$ Checks written by another depositor but mistakenly charged against this company's account.,Add,WA$,$NA$,$Shown$],[2.$ Deposits in transit as of September $30$ were not recorded by the bank until October $3.,$NA$,$NA$,$WA$,$Not Shown$],[\backslash$table$[[3.$ Interest was earned by the company on the cash balance it had with the bank. The company has not$],[$yet recorded this interest.$]]],[\backslash$table$[[4.$ Check written against the company's account and cleared by the bank erroneously not recorded by$],[$the company's recordkeeper.$]],$Add,NA$,$NA$,$Shown$],[5.$ The company hired a new treasurer.,NA$,$NA$,$NA$,$Not Shown$],[6.$ Bank service charge for September is not yot recorded by the company.,NA$,$Subtract,Credit,Shown$],[7.$ Outstanding checks to suppliers existed at the end of September.,Subtract,NA$,$NA$,$Shown :$],[8.$ Bank fees for check printing are not yet recorded by the company.,NA$,$Subtract,Credit,Shown$],[\backslash$table$[[9.$ The bank received an electronic funds transfer $($EFT$)$ and deposited the amount in the company's$],[$account on September $30.$ The company has not yet recorded this EFT.$]],$NA$,$Add,Debit,Shown$],[10.$ The company made a month$-$end accrual for expired insurance coverage.$],[11.$ Deposits mailed to the bank on September $30$ had not been recorded by the bank until October $2.,$INA,NA$,$NA$,$Not Shown$],[12.$ NSF check from a customer is shown on the bank statement but not yet recorded by the company.,NA$,$Subtract,Crodit,Shown$]]$

$3$ of $6$