Mini-Exercise 5-2 (Algo) Bank reconciliation adjustment LO 3 The balance in Happ Inc.'s general ledger Cash account was $13,420 at September 30, before reconciliation. balance shown in the bank statement was $12,030. Reconciling items included deposits in transit, $1,290; bar NSF check written by a customer and returned with the bank statement, $540; outstanding checks, $470; an account during September but not recorded on the company's books, $85. Required: a. Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items fo 30. (Use amounts with + for increases and amounts with - for decreases.) Assets Balance Sheet Liabilities Stockholders' Equity