The balance in Happ Inc.'s general ledger Cash account was $13,420 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $12,030. Reconciling items included deposits in transit, $1,290; bank service charges, $115; NSF check written by a customer and returned with the bank statement, $540; outstanding checks, $470; and interest credited to the account during September but not recorded on the company's books, $85. 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. (Use amounts with + for increases and amounts with for decreases.) Balance Sheet Liabilities Income Statement Revenues Assets + Stockholders' Equity Net Income Expenses b. What is the amount of cash to be included in the September 30 balance sheet for the company's bank account? Reconciled amount