The Cash account of Safe and Secure Security Systems reported a balance of $2,470 at December 31 , 2016. There were outstanding checks totaling $400 and at December 31 deposit in transit of $200. The bank statement, which came from Tri Cities Bank, listed the December 31 balance of $3,240. Included in the bank balance was a collection of $580 on account from Roger Adams , 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, 2016

Bank:
Balance, December 31, 2016
ADD:
LESS:
Adjusted bank balance, December 31, 2016
Book:
Balance, December 31, 2016
ADD:
LESS:
Adjusted book balance, December 31, 2016