Select whether the following items would be added $(+)$ or subtracted $(-)$ from the company's books or the bank statement side of a bank reconciliation.

$\backslash$table$[[$Reconciling Item,Bank Statement,Company's Books$],[$a$.,$Outstanding checks of $$12,000,,],[$b$.,$Bank service charge of $$15,,],[$c$.,$Deposit in transit of $$2,300,,],[$d$.,$Interest earned of $$5,,]]$