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: Prepare a bank reconciliation as of September 30 for Happ Inc. HAPP INC. Bank Reconciliation Balance per bank Add: September 30 Balance per books Add: 0 0 0 Deduct Deduct: 0 0 Reconciled balance $ 0 Reconciled balance 0