The cash accoutn shows a balance of $45,000 before reconciliation. The bank statement does not include a deposit or $2,500 made on the last day of the month. The bank statement shows a collection by the bank of $1,200 anda customer's check for $320 was returned because is was NSF. A customer's check was for $450 was recorded on the books as $540 , and a check written for $69 was recorded as $96. The correct balance in the cash account was : a) $45, 790 b) $45, 817 c) $46, 200 d) $48,317