The following information was avaliable to the accountant of DVC when preparing the monthly bank reconciliation: Cash balance per bank Outstanding cheques NSF cheque returned with the bank statement Deposits in transit Bank service charges Notes receivable from customer collected by bank Error: cash payment of $532 received from a customer was incorrectly recorded on the books as $3,450 972 58 351 33 575 523 What was the cash balance per books of DVC prior to beginning the bank reconciliation? Multiple Choice $2.238 $2,270 $2336