The cash account shows a balance of $$90,000$ before reconciliation. The bank statement does not include a deposit of $$5,000$ made on the last day of the month. The bank statement shows a collection by the bank of $$2,400$ and a customer's check for $$640$ was returned because it was NSF$.$ A customer's check for $$900$ was recorded on the books as $$1,080,$ and a check written for $$138$ was recorded as $$192.$ The correct balance in the cash account was

$$91,580.$

$$96,634.$

$$92,400.$

$$91,634.$