The cash account of gate city security systems reported a balance of $ 2 comma 520 at december 31, 2018. there were outstanding checks totaling $ 400 and a december 31 deposit in transit of $ 200. the bank statement, which came from tri cities bank, listed the december 31 balance of $ 3 comma 350. included in the bank balance was a collection of $ 640 on account from nicole lee, a gate city customer who pays the bank directly. the bank statement also shows a $ 20 service charge and $ 10 of interest revenue that gate city earned on its bank balance. prepare gate city's bank reconciliation at december 31.