The cash account shows a balance of $85050 before reconciliation. The bank statement does not include a deposit of $4640 made on the last day of the month. The bank statement shows a collection by the bank of $1860 and a customer's check for $620 was returned because it was NSF. A customer's check for $980 was recorded on the books as $1120, and a check written for $150 was recorded as $191. The correct balance in the cash account was

$86471.

$86109.

$90831.

$86191.