The cash account shows a balance of $85500 before reconciliation. The bank statement does not include a deposit of $4900 made on the last day of the month. The bank statement shows a collection by the bank of $1810 and a customer's check for $610 was returned because it was NSF. A customer's check for $870 was recorded on the books as $1095, and a check written for $200 was recorded as $239.

The correct balance in the cash account was