The balance in Happ Incorporated$$s general ledger Cash account was $$13,970$ at August $31,$ before reconciliation. The August $31$ balance shown in the bank statement was $$12,530.$ Reconciling items included deposits in transit, $$1,340$; bank service charges, $$140$; NSF check written by a customer and returned with the bank statement, $$590$; outstanding checks, $$520$; and interest credited to the account during September but not recorded on the company$$s books, $$110.$

Required:

Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items for Happ Incorporated at August $31.$

What is the amount of cash to be included in the August $31$ balance sheet for the company$$s bank account?