The balance in Happ, Inc.'s general ledger Cash account was $13, 090 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $11, 730. Reconciling items included deposits in transit, $1.260; bank service charges, $100; NSF check written by a customer and returned with the bank statement, $510; outstanding checks; $440; and interest credited to the account during September but not recorded on the company's books, $70. Required: Prepare a bank reconciliation as of September 30 for Happ. Inc