5 The balance in Happ Incorporated's general ledger Cash account was $16,200 at August 31, before reconciliation. The August 31 balance shown in the bank statement was $14,900. Reconciling items included deposits in transit, $2,100; bank service charges, $100; NSF check written by a customer and returned with the bank statement, $650; outstanding checks, $1,500; and interest credited to the account during September but not recorded on the company's books, $50. Required: Prepare a bank reconciliation as of August 31 for Happ Incorporated. Balance per bank Add: HAPP INCORPORATED Bank Reconciliation August 31 Balance per books Add: Deduct 0 0 Deduct: 0 0 Reconciled balance $ 0 Reconciled balance $ 0