The cash account shows a balance of $50,000 before reconciliation. The bank statement does not include a deposit of $2,100 made on the last day of the month. The bank statement shows a collection by the bank of $1,750 and a customer's check for $550 was returned because it was NSF. A customer's check for $1,050 was recorded on the books as $1,005, and a check written for $168 was recorded as $186. The correct balance in the cash account was

Select one:

A. $47,727

B. $47,763

C. $51,263

D. $53,363