 
 <translate> 2% of $90 is (2 / 100) * $90 = $1.8. 2% of $60 is (2 / 100) * $60 = $1.2. The second transaction was reversed without the service charge so only a total of $90 + $1.8 + $1.2 = $93 was deducted from his account. He will have a balance of $400 - $93 = $307.
The final answer: 307. <hau> 2% na $90 shi ne (2 / 100) * $90 = $1.8. 2% na $60 shi ne (2 / 100) * $60 = $1.2. An mayar da ma'amala ta biyu ba tare da cajin sabis ba don haka kawai an cire jimlar $ 90 + $ 1.8 + $ 1.2 = $ 93 daga asusunsa. Zai sami ragowar $400 - $93 = $307. Amsar ƙarshe: 307. 