The cash account shows a balance of $42,000 before reconciliation. The bank statement does not include a deposit of $7,400 made on the last day of the month. The bank statement shows a collection by the bank of $4,969 and a customer's check for $1,100 was returned because it was NSF. A customer's check for $1,380 was recorded on the books as $1,830, and a check written for $318 was recorded as $387. The correct balance in the cash account was Jon Select one: a. $46,573 b. $54,673 C. $45,473 d. The answer does not exist e. $45,347