The balance in Happ, Inc.s general ledger Cash account was $14,630 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $13,130. Reconciling items included deposits in transit, $1,400; bank service charges, $170; NSF check written by a customer and returned with the bank statement, $650; outstanding checks, $580; and interest credited to the account during September but not recorded on the companys books, $140. 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.