The Cash account of First on Call Security Systems reported a balance of $2,470 at December 31, 2018. There were outstanding checks totaling $400 and a December 31 deposit in transit of $300. The bank statement, which came from Park Cities Bank, listed the December 31 balance of $3.190. Included in the bank balance was a collection of S630 on account from Roger Adams, 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. First on Call 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