The balance in Happ Incorporateds general ledger Cash account was $13,310 at August 31, before reconciliation. The August 31 balance shown in the bank statement was $11,930. Reconciling items included deposits in transit, $1,280; bank service charges, $110; NSF check written by a customer and returned with the bank statement, $530; outstanding checks, $460; and interest credited to the account during September but not recorded on the companys books, $80. Required: Prepare a bank reconciliation as of August 31 for Happ Incorporated