Mini-Exercise 5-2 Bank reconciliation adjustment LO 3 The balance in Happ, Inc.s general ledger Cash account was $13,090 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $11,730. Reconciling items included deposits in transit, $1,260; bank service charges, $100; NSF check written by a customer and returned with the bank statement, $510; outstanding checks, $440; and interest credited to the account during September but not recorded on the companys books, $70. 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. (Enter decreases to account balances as a negative.)