2% of $90 is (2/100)*$90 = $<<(2/100)*90=1.8>>1.8
2% of $60 is (2/100)*$60 = $<<(2/100)*60=1.2>>1.2
The second transaction was reversed without the service charge so only a total of $90+$1.8+$1.2 = $<<90+1.8+1.2=93>>93 was deducted from his account
He will have a balance of $400-$93 = $<<400-93=307>>307
#### 307