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 $5,000 made on the last day of the month.The bank statement shows a collection by the bank of $2,400 and a customer's check for $640 was returned because it was NSF.A customer's check for $900 was recorded on the books as $1,080, and a check written for $138 was recorded as $192.The correct balance in the cash account was

A) $91,580.
B) $91,634.
C) $92,400.
D) $96,634.