m 10 mg established. 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 an adjusting journal entry. Bank or Book Side Add or Subtract Ady Entry or Not a. Interest on cash balance.... b. Bank service charges. c. Minimum balance bank fee .......... d. Outstanding checks ................ e. Collection of note by bank ........... f. NSF checks g. Outstanding deposits