Option choices for Assets; Liabilities; Revenues, and Expenses: Accounts payable, accounts receivable, cash, interest revenue, or Miscellaneous expense.

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 the account during September but not recorded on the company's books. $45. 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.) Balance Sheet Liabilities Income Statement Revenues Assets + Stockholders' Equity Net Income - Expenses b. What is the amount of cash to be included in the September 30 balance sheet for the company's bank account? Reconciled amount