The balance in Happ Inc.'s general ledger Cash account was $13,750 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $12,330. Reconciling items included deposits in transit, $1,320; bank service charges, $130; NSF check written by a customer and returned with the bank statement, $570; outstanding checks, $500; and interest credited to the account during September but not recorded on the company's books, $100. Required: Prepare a bank reconciliation as of September 30 for Happ Inc. Balance per bank Add: Deduct HAPP INC. Bank Reconciliation September 30 Balance per books Add: Deduct: Reconciled balance Reconciled balance