Mini-Exercise 5-1 (Algo) Bank reconciliation LO 3 The balance in Happ Inc.'s general ledger Cash account was $12,540 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $11,230. Reconciling items included deposits in transit, $1,210; bank service charges, $75 NSF check written by a customer and returned with the bank statement, $460; outstanding checks, $390; and interest credited to account during September but not recorded on the company's books, $45. Required: Prepare a bank reconciliation as of September 30 for Happ Inc. Balance per bank Add: $ Deduct: HAPP INC. Bank Reconciliation September 30 11,230 Balance per books Add: 0 11,230 Deduct: 0 0 0 Reconciled balance $ 11,230 Reconciled balance $