The Cash acoount of First on Cal Securty Systems reponed a balanee of $2,400 at December 31,2024 . There were outstanding checks totaing $1,600 and a December 31 depoeh in transt of First on Call customer who pays the bank deectly. The bank statement alse shows a $20 service charge and $10 of interest reverue that Fret on Cas earned ch its bark bulince. Prepare Fitst on Calis bank reooncliatson at December 31