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The Cash account of Safe and Secure Security Systems reported a balance of $2,440 at December 31, 2018. There were outstanding checks totaling $900 and a December 31 deposit in transit of $200. The bank statement, which came from Park Cities Bank, listed the December 31 balance of $3,740. Included in the bank balance was a collection of $610 on account from Sally Jones, a Safe and Secure customer who pays the bank directly. The bank statement also shows a $30 service charge and $20 of interest revenue that Safe and Secure earned on its bank balance. Prepare Safe and Secure's bank reconciliation at December 31. Safe and Secure Security Systems Bank Reconciliation December 31, 2018 Bank: Balance, December 31, 2018 3740 ADD: Deposit in transit 200 3940 LESS: Outstanding checks 900 900 Adjusted bank balance, December 31, 2018 3040 Book: 2440 Balance, December 31, 2018 ADD: Bank collection 610 Interest revenue 20 630 3070 LESS: Service charge 20 20 3050 Adjusted book balance, December 31, 2018