. Debit memorandum from bank i. $2,500 cash payment for rent d. EFT cash receipt e. Outstanding checks f. $1,000 deposit erroneously recorded expense erroneously recorded by the business as $250 j. Credit memorandum from bank by the bank as $100 Learni S7-9 Preparing a bank reconciliation The Cash account of Guard Dog Security Systems reported a balance of $2,540 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 Park Cities Bank, listed the December 31 balance of $3,340. Included in the bank balance was a collection of $510 on account from Brendan Ballou, a Guard Dog customer who pays the bank directly. The bank statement also shows a $30 service charge and $20 of interest revenue that Guard Dog earned on its bank balance. Prepare Guard Dog's bank reconciliation at December 31