The cash account shows a balance of $81500 before reconciliation. The bank statement does not...

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Accounting

The cash account shows a balance of $81500 before reconciliation. The bank statement does not include a deposit of $4100 made on the last day of the month. The bank stement shows a collection by the bank of $1730 and a customer's check for $530 was returned because it was NSF. A customer's check for $790 was recorded on the books as $975, and a check written for $160 was recorded as $191. The correct balance in the cash account was
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