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 an adjusting journal entry is required: Bank or Book Addition or Subtraction Adjusting entry required Items Minimum balance bank fee b. Deposit in transit from customer c Bank maintenance fee Bank collected note receivable on behalf of depositor e. Interest on cash balance Check printing bank fee NSF check from customer