Ginko Inc. is a Japanese firm located in Sapporo. The firm's bank statement does not include a deposit of JPY 5,000,000 made on the last day of the month. The bank statement shows a collection by the bank of JPY 2,400,000, and a customers check for JPY 640,000 was returned because it was NSF. The firm's cash account shows a balance of JPY 90,000,000 before reconciliation. A customers check for JPY 900,000 was recorded on the books as JPY 1,080,000, and a check written for JPY 138,000 was recorded as JPY 192,000. The correct balance in the cash account was

a. JPY 96,634,000.

b. JPY 91,634,000.

c. JPY 92,400,000.

d. JPY 91,580,000.