For each of the items indicate whether its amount affects the bank or book side of a bank reconciliation and is an addition or a subtraction in a bank reconciliation and whether a journal entry is required:. Items a. Minimum balance bank fee b. NSF checks c. Outstanding check written to supplier d. Bank maintenance fee e. Deposit in transit from insurance company f. Check printing bank fee g. Bank service charges Bank or Book side Addition or Subtraction Entry required or Not No Yes