The cash account shows a balance of $75,000 before reconciliation. The bank statement does not include a deposit of $2,500 made on the last day of the month. The bank statement shows a collection by the bank of $1,400 and a customer's check for $500 was returned because it was NSF. A customer's check for $750 was recorded on the books as $570, and a check written for $176 was recorded as $167. The correct balance in the cash account was a. $75,000. b. $76,071 c. $76,571. d. $78,561