The Accountant Prepared the Firm's Bank Reconciliation and Noted Several

The accountant prepared the firm's bank reconciliation and noted several reconciling items as listed below.Indicate whether the firm should add or subtract each item below on its balance of cash or on its bank balance.
$\begin{array}{llr}&\text { Bank } & \text { Company } \\\underline{ \text { Reconciling Items }} &\underline{\text { Balance} } & \underline{\text { Balance}}\\\\ \text { 1. Deposits in Transit } &\\ \text { 2. NSF cheques } &\\ \text {3. Cheque recorded twice by the company } &\\ \text { 4. Interest earned} &\\ \text {5. Outstanding cheques } &\\ \text { 6. Bank service charges } &\\ \text { 7. Bank debit memos } &\\ \text { 8. Bank credit memos } &\\\end{array}$