Indicate whether the firm should add or subtract each item below from its balance of cash or the bank's balance of cash in preparing a bank reconciliation. The first answer is provided as an example, (Select "No entry" if an item is not a reconciling item.) Company Balance Bank Balance Subtract No entry Reconciliation Items 1 Checks outstanding 2 NSF checks 3 Deposit recorded twice by company 4 Interest earned 5 Deposits outstanding 6 Bank service fees Add No entry Subtract