Answer:
<em />
<em>First on Alert's bank reconciliation at December 31, 2018</em>
<u>Cash Account First on Alert Security Systems</u>
Balance , December 31,2018 $2,430
Add: Collection from Jane Lindsey $690
Add: Interest revenue $10
Less:-Service charges $20.00
Adjusted Cash Account balance December 31, 2018 <u>$3,110.00</u>
<u>Bank Account at Park Cities</u>
Balance , December 31,2018 $3,910
Add: Deposit in transit $200
Less: Outstanding cheque $1,000
Adjusted bank balance December 31, 2018 $3,110.00