The cash account shows a balance of $80,000 before reconciliation. The bank statement does not include a deposit of $1,000 made on the last day of the month. The bank statement shows a collection by the bank of $1,500 and a customer's check for $800 was returned because it was NSF. A customer's check for $560 was recorded on the books as $650, and a check written for $189 was recorded as $198. The correct balance in the cash account was a. $75,000. b. $76,071. c. $80,000. d. $80,621. 002 600.0013 .000 1013 o