The Cash account of First on Call Security Systems reported a balance of $2,540 at December 31, 2024. There were outstanding checks totaling $700 and a December 31 deposit in transit of $400. The bank statement, which came from Tri Cities Bank, listed the December 31 balance of $3,430. Included in the bank balance was a collection of $600 on account from Nicole Lee, 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.