 
<translate> Bayyana tsarin tunani mataki-mataki sannan kuma amsar karshe. Paul ya tura dala 90 da kuma dala 60 zuwa banki sau biyu. An kara kudin sabis na 2% ga kowane ma'amala. Idan an mayar da ma'amala ta biyu (ba tare da cajin sabis ba), menene ma'aunin asusunsa yanzu idan ya kasance $ 400 kafin ya yi kowane canja wuri? <eng> 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? 