The cash account shows a balance of $58,000 before reconciliation. The bank statement does not include a deposit of $2,300 made on the last day of the month The bank statement shows a collection by the bank of $940 and a customer's check for $320 was returned because it was NSF. A customer's check for $450 was recorded on the books as $540, and a check written for $79 was recorded as $97. The correct balance in the cash account was: $58,728 $58,848 $58,512 $58,548