The Cash account of Safety First Security Systems reported a balance of $2,480 at December 31,2024 . 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 $3,090. Included in the bank balance was a collection of $520 on account from Wayne Brown, 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. 1