The cash account shows a balance of $39700 before reconciliation. The bank statement does not include a deposit of $9600 made on the last day of the month. The bank statement shows a collection by the bank of $3900 and a customer's check for $1310 was returned because it was NSF. A customer's check for $1350 was recorded on the books as $1890, and a check written for $322 was recorded as $395. The correct balance in the cash account was O $51423. $41677. O $42757 $41823