The cash account shows a balance of RM85,000 before reconciliation. The bank statement does not include a deposit of RM5,000 made on the last day of the month. The bank statement shows a collection by the bank of RM2,400 and a customer's check for RM680 was returned because it was NSF. A customer's check for RM900 was recorded on the books as RM1,080, and a check written for RM138 was recorded as RM183. The correct balance in the cash account was:

A. RM86,540

B. RM86,585

C. RM87,400

D. RM95,350