The Cash Account Shows a Balance of $45,000 Before Reconciliation

Multiple Choice

The 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

A) $45,512.
B) $45,548.
C) $45,728.
D) $45,848.