The Cash Account Shows a Balance of $42000 Before Reconciliation

The cash account shows a balance of $42000 before reconciliation. The bank statement does not include a deposit of $9200 made on the last day of the month. The bank statement shows a collection by the bank of $4960 and a customer's check for $1100 was returned because it was NSF. A customer's check for $1380 was recorded on the books as $1830 and a check written for $318 was recorded as $381. The correct balance in the cash account was

A) $45347.
B) $45473.
C) $46573.
D) $54673.