The balance in Happ Inc's general ledger Cash account was $71,580 at September 30, before reconciliation. The September 30 balance shown in the bank statement was $63,780. Reconciling items included deposits in transit, $6.200; bank service charges, $120, NSF check written by a customer and returned with the bank statement. $2,850, outstanding checks, $1,280; and interest credited to the account during September but not recorded on the company's books, $90. 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 Assets Cash Accounts receivable Stockholders' Equity Net Income Rey (2,880) 2,850