The cash account of first on call security systems reported a balance of $ 2 comma 500 at december 31, 2018. there were outstanding checks totaling $ 400 and a december 31 deposit in transit of $ 100. the bank statement, which came from tri cities bank, listed the december 31 balance of $ 3 comma 380. included in the bank balance was a collection of $ 590 on account from wayne brown, a first on call customer who pays the bank directly. the bank statement also shows a $ 30 service charge and $ 20 of interest revenue that first on call earned on its bank balance. prepare first on call's bank reconciliation at december 31.