A table for a monthly bank reconciliation dated September 30 is given below. For each item 1 through 12, indicate whether the item should be added to or subtracted from the book or bank balance, and whether it should or should not appear on the reconciliation. Note: Select the answers in the appropriate cells. Leave no cells blank. Be certain to select "NA" in fields which are not applicable. Item 1. The company made a month-end accrual for expired insurance coverage. 2. Checks written and mailed to payees on October 2 3. Night deposit made on September 30 after the bank closed. 4. Checks outstanding on August 31 that cleared the bank in September. 5. Bank service charge for September is not yet recorded by the company 6. NSF check from a customer is shown on the bank statement but not yet recorded by the company. 7. Bank fees for check printing are not yet recorded by the company. 8. Bank service charge. 9. The bank received an electronic funds transfer (EFT) and deposited the amount in the company's account on September 30. The company has not yet recorded this EFT 10. Interest eamed on the September cash balance in the bank is not yet recorded by the company 11. Deposit made on September 5 and processed by the bank on September 6. 12. Checks written by another depositor but mistakenly charged against this company's account. Bank Balance NA NA Subtract NA NA Add Subtract NA Subtract Book Balance Add Debit Credit Credit Debit Shown or Not Shown on Reconciliation Shown Shown Shown Shown Shown