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...

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.