What is the cash balance per books


Sandy, Inc. had the following bank reconciliation at March 31, 2007:

Balance per bank statement, 3/31/07 $37,200
Add: Deposit in transit 10,300
47,500
Less: Outstanding checks 12,600
Balance per books, 3/31/07 $34,900
Data per bank for the month of April 2007 follow:
Deposits $46,700
Disbursements 49,700

All reconciling items at March 31, 2007 cleared the bank in April. Outstanding checks at April 30, 2007 totaled $6,000. There were no deposits in transit at April 30, 2007. What is the cash balance per books at April 30, 2007?

a. $28,200

b. $31,900

c. $34,200

d. $38,500

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