The Cash Account Shows a Balance of $85000 Before Reconciliation

Multiple Choice

The cash account shows a balance of $85000 before reconciliation. The bank statement does not include a deposit of $5000 made on the last day of the month. The bank statement shows a collection by the bank of $2400 and a customer's check for $680 was returned because it was NSF. A customer's check for $900 was recorded on the books as $1080 and a check written for $138 was recorded as $183. The correct balance in the cash account was

A) $86540.
B) $86585.
C) $87400.
D) $95350.