10. Sandy, Inc. had the following bank reconciliation at March 31, 2004: thapura Balance per bank statement, 3/31/04 Add: Deposit in transit P37,20 10,30 47,500 12,609 P34,900 Less: Outstanding checks Balance per books, 3/31/04 Data per bank for the month of April 2004 follow: Deposits Disbursements P42,700 49,700 All reconciling items at March 31, 2004 cleared the bank in April, Outstanding checks at April 30, 2004 totaled P5,000. There were no deposits in transit at April 30, 2004. What is the cash balance per books at April 30, 2004? a. P25,200 c. P30,200 b. P27,900 d. P35,500 (Adapted)