 <translate> Give the step-by-step reasoning process and then the final answer. Paul made two bank transfers of $90 and $60 respectively. A service charge of 2% was added to each transaction. If the second transaction was reversed (without the service charge), what is his account balance now if it was $400 before he made any of the transfers? <yor> Ṣàlàyé bí wọ́n ṣe ń ronú lẹ́ẹ̀kan-lẹ́ẹ̀kan, kó o sì wá sọ ìdáhùn tó o máa fún wọn. Paul fi owó dọ́là àádọ́rùn-ún àti ọgọ́ta ránṣẹ́ sí báńkì lẹ́ẹ̀mejì. Iye owó iṣẹ́ tó jẹ́ 2% ni wọ́n fi kún ìnáwó kọ̀ọ̀kan. Bí wọ́n bá yí owó tí wọ́n san fún un padà nígbà kejì (láìsí pé wọ́n san owó iṣẹ́ ìsìn náà), kí ni iye tó ṣẹ́ kù lórí àkáǹtì rẹ̀ báyìí bí ó bá jẹ́ $400 kó tó ṣe èyíkéyìí lára àwọn ìsọfúnni náà? 