S4-8 (Learning Objective 3: Design and use a bank reconciliation) The Cash account of Rampart Corp. reported a balance of $2,540 at October 31. Included were outstanding checks totaling $900 and an October 31 deposit of $400 that did not appear on the bank statement. The bank statement, which came from Tri Bank, listed an October 31 balance of $3,675. Included in the bank balance was an October 30 collection of $670 on account from a customer who pays the bank directly. The bank statement also shows a $30 service charge, $20 of interest revenue that Rampart earned on its bank balance, and an NSF check for $25. Prepare a bank reconciliation to determine how much cash Rampart actually has at October 31.
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