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 Assets Liabilities Stockholders' Net income Cash Accounts receivable 2,850 b. What is the amount of cash to be included in the September 30 balance sheet for the company's bank account? Reconciled amount