The balance in Happ Incorporated's general ledger Cash account was $13,640 at August 31, before reconciliation. The August 31 balance shown in the bank statement was $12,230. Reconciling items included deposits in transit, $1,310; bank service charges, $125; NSF check written by a customer and returned with the bank statement, $560; outstanding checks, $490; and interest credited to the account during September but not recorded on the company's books, $95. Required: Prepare a bank reconciliation as of August 31 for Happ Incorporated