The cash account shows a balance of $40400 before reconciliation. The bank statement does not include a deposit of $8600 made on the last day of the month. The bank statement shows a collection by the bank of $3920 and a customer's check for $1310 was returned because it was NSF. A customer's check for $1320 was recorded on the books as $1900, and a check written for $324 was recorded as $392. The correct balance in the cash account was $43522. $51098. $42362. $42498.