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. 
Definitions:
High-Learning
Refers to the ability or process of acquiring knowledge or skills at a rapid pace.
Female Orgasmic Disorder
A sexual dysfunction experienced by women, characterized by difficulty achieving orgasm despite adequate sexual desire and stimulation.
Sexual Dysfunction
Refers to problems during any phase of the sexual response cycle that prevent the individual or couple from experiencing satisfaction from sexual activity.
Sexual Desire
A natural feeling of wanting to engage in sexual activities.
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