34) Reconciliation of cash account Bestway Corp.'s book balance of the cash account shows an unadjusted balance of $72,000 before reconciliation. The following data was also available: 1. The bank statement does not include a deposit of $3,100 made on the last day of the month. 2 The bank statement shows a collection of a note receivable by the bank of $1,400 and a customer's cheque for $420 was returned because it was NSF. 3. A customer's cheque for $450 was recorded on the books as $540. 4. A cheque written for $185 was recorded as $851. Instructions Calculate the correct balance in the cash account