The cash account shows a balance of $88000 before reconciliation. The bank statement does not include a deposit of $5100 made on the last day of the month. The bank statement shows a collection by the bank of $2500 and a customer's check for $650 was returned because it was NSF. A customer's check for $900 was recorded on the books as $1120, and a check written for $131 was recorded as $193. The correct balance in the cash account was O $89692. O $94792. O $89630 O $90500.