The cash account shows a balance of $80,000 before reconciliation. The bank statement does not include a deposit of $4,600 made on the last day of the month. The bank statement shows a collection by the bank of $1,840 and a customers check for $450 was returned because it was NSF. A check written for $158 was recorded as $185. The correct balance in the cash account was

The cash account shows a balance of $80,000 before reconciliation. The bank statement does not include a deposit of $4,600 made on the last day of the month. The bank statement shows a collection by the bank of $1,840 and a customers check for $450 was returned because it was NSF. A check written for $158 was recorded as $185. The correct balance in the cash account was