The balance in Happ, Inc.'s general ledger Cash account was $24,860 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $22,260. Reconciling items included deposits in transit, $2,400; bank service charges, $140; NSF check written by a customer and returned with the bank statement, $900; outstanding checks, $760; and interest credited to the account during September but not recorded on the company's books, $80.

Required:

a. Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items for Happ, Inc., at September 30. (Use amounts with + for increases and amounts with - for decreases.)