The balance in Happ, Inc.s general ledger Cash account was $14,300 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $12,830. Reconciling items included deposits in transit, $1,370; bank service charges, $155; NSF check written by a customer and returned with the bank statement, $620; outstanding checks, $550; and interest credited to the account during September but not recorded on the companys books, $125.

Required:

Prepare a bank reconciliation as of September 30 for Happ, Inc.

HAPP, INC.
Bank Reconciliation
September 30
Balance per bank			Balance per books
Add:			Add:
		0
		0			0
Deduct:			Deduct:
		0			0
Reconciled balance		$0	Reconciled balance		$0