BACHELOR OF BUSINESS ADMINISTRATION

The cash account shows a balance of $85, 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 $680 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 $183. The correct balance in the cash account was