I need help with b please.

Mini-Exercise 5-2 (Algo) Bank reconciliation adjustment LO 3 The balance in Happ Inc.'s general ledger Cash account was $14,630 at September 30 , before reconciliation. The September 30 balance shown in the bank statement was $13,130. Reconciling items included deposits in transit, $1,400; bank service charges, $170; NSF check written by a customer and returned with the bank statement, $650; outstanding checks, $580; and interest credited to the account during September but not recorded on the company's books, $140. 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.) b. What is the amount of cash to be included in the September 30 balance sheet for the company's bank account