20. The cash account shows a balance of $75,000 before reconciliation. The bank statement does not include a deposit of $5,000 made on the last day of the month. The bank statement shows a collection by the bank of $1,500 and a customer's check for $750 was returned because it was NSF. A customer's check for $850 was recorded on the books as $580, and a check written for $176 was recorded as $167. There was a bank service charge of $11. The correct balance in the cash account was a. $71,580. b. $75,000. c. $76,000. d. $77,500