For a through g, indicate whether its amount (1) affects the bank or book side of a bank reconciliation, (2) is an addition or a subtraction in a bank reconciliation, and (3) requires a journal entry. QS 6-12 Bank reconciliation P3 Organic Food Co.'s Cash account shows a $5,500 debit balance and its bank statement shows $5,160 on deposit at the close of business on August 31. Prepare a bank reconciliation using the following information. a. August 31 cash receipts of $1,240 were placed in the bank's night depository after banking hours and were not recorded on the August 31 bank statement. b. The bank statement shows a $120 NSF check from a customer; the company has not yet recorded this NSF check. c. Outstanding checks as of August 31 total \$1,120. d. In reviewing the bank statement, an $80 check written by Organic Fruits was mistakenly drawn against Organic Food's account. e. The August 31 bank statement lists $20 in bank service charges; the company has not yet recorded the cost of these services. QS 6-13 Entries from bank reconciliation P3 Using the information in 1 QS 6-12, prepare any necessary journal entries that Organic Food Co. must record as a result of preparing the bank reconciliation