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 $2,000 and a customers check for $640 was returned because it was NSF. A customers 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