The balance in Happ, Inc.'s general ledger Cash account was $12, 430 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $11, 130. Reconciling items included deposits in transit. $1, 200; bank service charges, $70; NSF check written by a customer and returned with the bank statement, $450; outstanding checks, $380; and interest credited to the account during September but not recorded on the company's books. $30. Prepare a bank reconciliation as of September 30 for Happ, Inc. Show the reconciling items in a horizontal model, or write the adjusting journal entry (or entries)