The balance in Happ Inc.'s general ledger Cash account was $13,970 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $12,530. Reconciling items included deposits in transit, $1,340; bank service charges, $140; NSF check written by a customer and returned with the bank statement, $590; outstanding checks, $520; and interest credited to the account during September but not recorded on the company's books, $110. Required: Prepare a bank reconciliation as of September 30 for Happ Inc. HAPP INC. Bank Reconciliation September 30 12,530 Balance per books Balance per bank $ $ 13,970 Add: Add: Deposit in transit $ 1,340 Interest earned $ 110 1,340 110 13,870 14,080 Deduct: Deduct: 0 0 Reconciled balance $ 13,870 Reconciled balance $ 14,080 HAPP INC. Bank Reconciliation September 30 Balance per bank $ 12,530 Balance per books 13,970 Add: Add: Deposit in transit $ $ 1,340 Interest earned $ $ 110 1,340 110 13,870 14,080 Bank error Deduct: Bank service charge Deposit in transit 0 0 Interest earned 13,870 Reconciled balance 14,080