The cash account shows a balance of $$92000$ before reconciliation. The bank statement does not include a deposit of $$4500$ made on the

last day of the month. The bank statement shows a collection by the bank of $$2000$ and a customer's check for $$640$ was returned

because it was NSF$.$ A customer's check for $$920$ was recorded on the books as $$1090,$ and a check written for $$138$ was recorded as

$$189.$ The correct balance in the cash account was

$$101158.$

$$93190.$

$$93241.$

$$94000.$