Barkley Inc. receives a bank statement for January 2022 with the following activity:

Cash Balance, December 31, 2021	$73,000
Bank fees	$(100)
Interest earned	$1,250
Deposits cleared during the month of January	$380,000
Checks cleared during the month of January	$(370,000)
Ending Cash Balance, January 31, 2022	$84,150

Barkley shows the following activity on its cash ledger:

Cash Balance, December 31, 2021	$78,000
Deposits during the month of January	$400,000
Checks written during the month of January	$(375,000)
Ending Cash Balance, January 31, 2022	$103,000

Barkley recently deposited $25,000 in cash and wrote checks for $5,000 in January that the bank has not yet processed. Which of the following should be the correct cash balance for Barkley's January 31, 2022 Balance Sheet?

	$101,850
	$104,150
	$84,150
	$103,000