9Q.

The balance in Happ, Inc.s general ledger Cash account was $12,430 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $11,130. Reconciling items included deposits in transit, $1,200; bank service charges, $70; NSF check written by a customer and returned with the bank statement, $450; outstanding checks, $380; and interest credited to the account during September but not recorded on the companys books, $40.

Required:
a.	Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items for Happ, Inc., at September 30. (Enter decreases to account balances as a negative.)

Assets	=	Liabilities	+	Stockholder's Equity	Net Income	=	Revenues	-	Expenses
$_________________	=	$_________________	+	$_________________	$_________________	=	$_________________	-	$_________________
$_________________	=	$_________________	+	$_________________	$_________________	=	$_________________	-	$_________________