In auditing the August 31, 2020 bank reconciliation prepared by SPUTNIK Corporation, the following information data were provided to you: Balance per bank statement, 8/31/20 180.500 Deposit in transit, 8/31/20 Cash deposit 2.500 Check deposit local 20.000 regional 12.500 Post dated check __ 5.000 40.000 Return of customer's check for insufficient fund, 8/31/20 ( 6,000) Outstanding checks. 8/31/20 Checks issued dated 6-30-20 5.000 Checks issued dated 7-30-20 10,000 Checks issued dated 8-15-20 12.5000 Checks issued dated 9-15-20 15,000 ( 42.500) DAIF check 15,000 Bank service charge for August (1.000) Notes collected by the bank ( 30.000) Balance per book, 8/31/20 156.000 ======= Based on your audit of the August 31, 2020 bank reconciliation, what should be the correct amount of cash balance