The cash account shows a balance of 45,000 before reconciliation. The bank statement does not include a deposit of 8,000 made on the last day of the month. The bank statement shows a collection by the bank of 3,400 and a customers check for 680 was returned because it was NSF. A customers check for 900 was recorded on the books as 1,080, and a check written for 138 was recorded as 183. The correct balance in the cash account was