In preparing its bank reconciliation for the month of April 2012, Delano, Inc. has available the following information. Balance per bank statement, 4/30/12 $39,300 NSF check returned with 4/30/12 bank statement 470 Deposits in transit, 4/30/12 5,000 Outstanding checks, 4/30/12 5,200 Bank service charges for April 30 What should be the adjusted cash balance at April 30, 2012?