The Cash account of Ranger Security Systems reported a balance of $ 2 comma 380 at December 31 , 2018 . There were outstanding checks totaling $ 2 comma 100 and a December 31 deposit in transit of $ 100 . The bank statement, which came from Park Cities Bank, listed the December 31 balance of $ 4 comma 900 . Included in the bank balance was a collection of $ 530 on account from Ryan Saar , a Ranger customer who pays the bank directly. The bank statement also shows a $ 30 service charge and $ 20 of interest revenue that Ranger earned on its bank balance. Prepare Ranger 's bank reconciliation at December 31.