The Cash account of First on Call Security Systems reported a balance of$ 2,580 at December 31 2018 There were outstanding checks totaling $ 1200

and a December 31 deposit in transit of $300.

The bank? statement, which came from Park Cities? Bank, listed the December 31 balance of $4,130.

Included in the bank balance was a collection of $660 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.