Assets Accounts receivable Cash The balance in Happ Inc.'s general ledger Cash account was $12,650 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $11,330. Reconciling items included deposits in transit, $1,220; bank service charges, $80; NSF check written by a customer and returned with the bank statement, $470; outstanding checks, $400; and interest credited to the account during September but not recorded on the company's books, $50. 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. (Use amounts with + for increases and amounts with - for decreases.) 470 440 = Balance Sheet Liabilities Income Statement Stockholders' Equity - Net Income = Revenues Expenses 50 115 b. What is the amount of cash to be included in the September 30 balance sheet for the company's bank account? Reconciled amount $ 12,180