The balance in Happ, Inc.'s general ledger Cash account was $24,860 at September 30, before reconciliation. The September 30 balance shown in Reconciling items included deposits in transit, $2,400; bank service charges, $140; NSF check written by a customer and returned with the bank sta 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 am with - for decreases.) Balance Sheet Assets Liabilities Stockholders' Equity Net income