The company cash account shows a balance of $45,000 before reconciliation, the bank statement does not include a deposit of $2,300 made on the last day of the month. The bank statement shows a collection by the bank of $940 and a customer's check for $320 was returned because it was NSF. A customer's check for $450 was recorded on the books as $540, and a check written for $79 was recorded as $97. The correct balance in the cash account was O a $45,512 Ob $47,848 OC $45,548 Od $45,728