The cash account shows a balance of $$81500$ before reconciliation. The bank statement does not include a deposit of $$4100$ made on the last day of the month. The bank stement shows a collection by the bank of $$1730$ and a customer's check for $$530$ was returned because it was NSF$.$ A customer's check for $$790$ was recorded on the books as $$975,$ and a check written for $$160$ was recorded as $$191.$ The correct balance in the cash account was