The cash accounts shows a balance of $90,000 before reconciliation. The bank statement does not include a deposit of $4,600 made on the last day of the month. The bank statement shows a collection by the bank of $1,880 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 $158 was recorded as $194. The correct balance in the cash account was: Select one: a. $91,024 b. $91,096 c. $91,456 d. $95,696