The cash account shows a balance of $39200 before reconciliation. The benk statement does not include a deposit of $8700 made on the last day of the month. The benk statement shows a collection by the benk of $3990 and a customer's check for $1310 was retumed because it was NSF. A customer's check for $1360 was recorded on the books as $1950, and a check written for $321 was recorded as \$393. The correct balance in the cash account was $41218. $41362 $42672. $50062