Current Attempt in Progress The cash account shows a balance of $40100 before reconciliation. The bank statement does not include a deposit of $8700 made on the last day of the month. The bank statement shows a collection by the bank of $3910 and a customer's check for $1250 was returned because it was NSF. A customer's check for $1350 was recorded on the books as $1870, and a check written for $316 was recorded as $395. The correct balance in the cash account was $51019. $42319. $43201. $42161.