HAPP INC. Bank Reconciliation September 30 12,330 Balance per books Add: $ $ 13,750 Balance per bank Add: Deposit in transit NSF check Bank service charge 1,320 570 % 130 Interest earned Outstanding checks $ & $ 100 500 X 2,020 14.350 600 14,350 Deduct: Interest earned Outstanding checks X (100) (500) Deduct: Bank service charge NSF check Deposit in transit Reconciled balance (130) (570) 1,320 620 (600) 13,750 Reconciled balance $ $ 13,730 The balance in Happ Inc.'s general ledger Cash account was $13,750 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $12,330. Reconciling items included deposits in transit, $1,320, bank service charges, $130; NSF check written by a customer and returned with the bank statement, $570; outstanding checks, $500; and interest credited to the account during September but not recorded on the company's books, $100