The Cash Account Shows a Balance of $90,000 Before Reconciliation

Multiple Choice

The cash account shows a balance of $90,000 before reconciliation. The bank statement does not include a deposit of $4,600 made on the last day of the month. The bank statement shows a collection by the bank of $1,880 and a customer's check for $640 was returned because it was NSF. A customer's check for $790 was recorded on the books as $970, and a check written for $159 was recorded as $195. The correct balance in the cash account was

A) $91,024.
B) $91,096.
C) $91,456.
D) $95,696.