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The Cash account of Safety First Security Systems reported a balance of $2,560 at December 31, 2018. There were outstanding checks totaling $500 and a December 31 deposit in transit of $100. The bank statement, which came from Tri Cities Bank, listed the December 31 balance of $3,460. Included in the bank balance was a collection of $510 on account from Dan Murray, a Safety First customer who pays the bank directly. The bank statement also shows a $30 service charge and $20 of interest revenue that Safety First earned on its bank balance. Prepare Safety First's bank reconciliation at December 31. Safety First Security Systems Bank Reconciliation December 31, 2018 Bank: Balance, December 31, 2018 ADD: LESS: Adjusted bank balance, December 31, 2018 Book: Balance, December 31, 2018 ADD: LESS Adjusted book balance, December 31, 2018