The Cash Account Shows a Balance of $40,000 Before Reconciliation

Multiple Choice

The cash account shows a balance of $40,000 before reconciliation. The bank statement does not include a deposit of $9,200 made on the last day of the month. The bank statement shows a collection by the bank of $3,960 and a customer's check for $1,300 was returned because it was NSF. A customer's check for $1,380 was recorded on the books as $1,920, and a check written for $318 was recorded as $390. The correct balance in the cash account was

A) $42,048.
B) $42,192.
C) $43,128.
D) $51,392.