The cash account shows a balance of HK$42,000 before reconciliation. The bank statement does not include a deposit of HK$9,200 made on the last day of the month. The bank statement shows a collection by the bank of HK$4,960 and a customer's check for $1,100 was returned because it was NSF. A customer's check for HK$1,380 was recorded on the books as HK$ 1,830, and a check written for HK$318 was recorded as HK$381. The correct balance in the cash account was Select one: O a. HK$54,673. o b. HK$45,473 C. HK$46,573. O d. HK$45,347