The balance in Happ, Inc.'s general ledger Cash account was $12, 760 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $11, 430. Reconciling items included deposits in transit, $1, 230; bank service charges. $85; NSF check written by a customer and returned with the bank statement, $480; outstanding checks, $410; and interest created to the account during September but not recorded on the company's books, $55. Required Prepare a bank reconciliation as of September 30 for Happ, Inc