Pam is looking over her company's cash account and bank statement. It has a balance of $$42,000$ before reconciliation. A collection by the bank is shown for $$4,960,$ and one check from a client for $$1,100$ was returned because it was NSF$.$ Pam notices that a bank deposit made on the last day of the month for $$9,200$ is not included in the bank statement balance. It is also brought to her attention that two checks are recorded incorrectly by the company, one check for $$318$ was recorded as $$381,$ and another check for $$1,830$ was recorded as $$1,380.$ What is the correct balance in the cash account?

$$45,473$

$$54,673$

$$45,347$

$$46,573$