The balance in Happ Inc.'s general ledger Cash account was $14,190 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $12,730. Reconciling items included deposits in transit, $1,360; bank service charges, $150; NSF check written by a customer and returned with the bank statement, $610; outstanding checks, $540; and interest credited to the account during September but not recorded on the company's books, $120. Required: Prepare a bank reconciliation as of September 30 for Happ Inc. HAPP INC. Bank Reconciliation September 30 Balance per books Add: Balance per bank Add: 0 0 0 Deduct: Deduct: 0 Reconciled balance $ 0 Reconciled balance $ 0