Sheffield, Inc's balance on their books at December 31,2025 was $83200. In addition, Sheffield held the following items in its safe on December 31.
(1) A check for $1850 from Grouper, Inc. received December 30, 2025, which was not included in the book balance.
(2) An NSF check from Skysong Company in the amount of $3700 that had been deposited at the bank, but was returned for lack of sufficient funds on December 29. The check was to be redeposited on January 3, 2026. The original deposit has been included in the December 31 book balance.
(3) Coin and currency on hand amounted to $5900.
The proper amount to be reported on Sheffield's balance sheet for cash at December 31, 2025 is:
a. $87250.
b. $83550.
c. $79850.
d. $85500.