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 credited to the account during September but not recorded on the company's books, $55. 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.) Answer is not complete. Balance Sheet Liabilities Stockholders' Equity Net Income = Assets Cash Accounts receivable Income Statement Revenues Interest revenue 55 Expenses Miscellaneous expense (410) 480